Taxable Transactions

Capital Changes covers a wide range of taxable transactions, including information on:

• The fair market value of securities received in taxable mergers or distributions
• The potential impact of Internal Revenue Code Section 302
• The application of the boot rule in combination mergers
• The effect of PFIC (Passive Foreign Investment Company) rules on non-U.S. securities
• Year-end characterization of REIT (Real Estate Investment Trust) distributions

Our customers include the U.S. Internal Revenue Service (IRS), who has been subscribing to Capital Changes for several years.