Matches in SemOpenAlex for { <https://semopenalex.org/work/W2053238421> ?p ?o ?g. }
Showing items 1 to 70 of
70
with 100 items per page.
- W2053238421 endingPage "88" @default.
- W2053238421 startingPage "82" @default.
- W2053238421 abstract "Under the current tax code, investors receiving mutual fund distributions are subject to capital gains taxes based on the mutual fund9s, not the investor9s, holding period. Investors can use this wrinkle in the tax code to their benefit by converting short-term capital gains into long-term capital gains. An investor buys into a mutual fund with long-term capital gains just before its distribution date, and sells it immediately after the distribution. This process captures for the investor the long-term capital gains distributed, but also produces a short-term capital loss as the mutual fund price falls by the amount of the distribution. The short-term capital loss can be offset against other short-term capital gains of the investor. The investor can save on taxes because the capital gains are now long-term, not short-term. Current mutual fund shareholders are not hurt by the actions of these transitory investors, because the distributions are now divided into a greater number of shares, making the per share distribution smaller, and thereby reducing the tax liability of existing shareholders" @default.
- W2053238421 created "2016-06-24" @default.
- W2053238421 creator A5036416981 @default.
- W2053238421 date "2002-10-31" @default.
- W2053238421 modified "2023-09-24" @default.
- W2053238421 title "Tax Savings with Mutual Fund Distributions" @default.
- W2053238421 cites W2006316300 @default.
- W2053238421 cites W2013341378 @default.
- W2053238421 cites W2062143819 @default.
- W2053238421 cites W3125778425 @default.
- W2053238421 doi "https://doi.org/10.3905/jpm.2002.319866" @default.
- W2053238421 hasPublicationYear "2002" @default.
- W2053238421 type Work @default.
- W2053238421 sameAs 2053238421 @default.
- W2053238421 citedByCount "0" @default.
- W2053238421 crossrefType "journal-article" @default.
- W2053238421 hasAuthorship W2053238421A5036416981 @default.
- W2053238421 hasConcept C10138342 @default.
- W2053238421 hasConcept C144133560 @default.
- W2053238421 hasConcept C162324750 @default.
- W2053238421 hasConcept C166957645 @default.
- W2053238421 hasConcept C175444787 @default.
- W2053238421 hasConcept C183582576 @default.
- W2053238421 hasConcept C2777064782 @default.
- W2053238421 hasConcept C2778631509 @default.
- W2053238421 hasConcept C29122968 @default.
- W2053238421 hasConcept C51303962 @default.
- W2053238421 hasConcept C55214782 @default.
- W2053238421 hasConcept C556758197 @default.
- W2053238421 hasConcept C74734477 @default.
- W2053238421 hasConcept C83646750 @default.
- W2053238421 hasConcept C84355842 @default.
- W2053238421 hasConcept C95457728 @default.
- W2053238421 hasConceptScore W2053238421C10138342 @default.
- W2053238421 hasConceptScore W2053238421C144133560 @default.
- W2053238421 hasConceptScore W2053238421C162324750 @default.
- W2053238421 hasConceptScore W2053238421C166957645 @default.
- W2053238421 hasConceptScore W2053238421C175444787 @default.
- W2053238421 hasConceptScore W2053238421C183582576 @default.
- W2053238421 hasConceptScore W2053238421C2777064782 @default.
- W2053238421 hasConceptScore W2053238421C2778631509 @default.
- W2053238421 hasConceptScore W2053238421C29122968 @default.
- W2053238421 hasConceptScore W2053238421C51303962 @default.
- W2053238421 hasConceptScore W2053238421C55214782 @default.
- W2053238421 hasConceptScore W2053238421C556758197 @default.
- W2053238421 hasConceptScore W2053238421C74734477 @default.
- W2053238421 hasConceptScore W2053238421C83646750 @default.
- W2053238421 hasConceptScore W2053238421C84355842 @default.
- W2053238421 hasConceptScore W2053238421C95457728 @default.
- W2053238421 hasIssue "1" @default.
- W2053238421 hasLocation W20532384211 @default.
- W2053238421 hasOpenAccess W2053238421 @default.
- W2053238421 hasPrimaryLocation W20532384211 @default.
- W2053238421 hasRelatedWork W2009849666 @default.
- W2053238421 hasRelatedWork W2015602965 @default.
- W2053238421 hasRelatedWork W2017743522 @default.
- W2053238421 hasRelatedWork W2033864291 @default.
- W2053238421 hasRelatedWork W2034170613 @default.
- W2053238421 hasRelatedWork W2108954098 @default.
- W2053238421 hasRelatedWork W2395832294 @default.
- W2053238421 hasRelatedWork W2587828312 @default.
- W2053238421 hasRelatedWork W2778542558 @default.
- W2053238421 hasRelatedWork W2954772794 @default.
- W2053238421 hasVolume "29" @default.
- W2053238421 isParatext "false" @default.
- W2053238421 isRetracted "false" @default.
- W2053238421 magId "2053238421" @default.
- W2053238421 workType "article" @default.