翻訳と辞書 Words near each other ・ Long-tailed sylph ・ Long-tailed Talaud mosaic-tailed rat ・ Long-tailed tapaculo ・ Long-tailed thrush ・ Long-tailed tit ・ Long-tailed triller ・ Long-tailed tyrant ・ Long-tailed vole ・ Long-tailed weasel ・ Long-tailed widowbird ・ Long-tailed wood partridge ・ Long-tailed woodcreeper ・ Long-tailed woodnymph ・ Long-tentacled anemone ・ Long-term acute care facility ・ Long-Term Capital Holdings v. United States ・ Long-Term Capital Management ・ Long-term care ・ Long-term care insurance ・ Long-term care insurance in Germany ・ Long-term complications of standing ・ Long-Term Credit Bank of Japan ・ Long-term depression ・ Long-term Ecosystem Observatory ・ Long-term effects of alcohol consumption ・ Long-term effects of cannabis ・ Long-term effects of global warming ・ Long-Term Evolution Time-Division Duplex ・ Long-term experiment ・ Long-term impact of alcohol on the brain Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Long-Term Capital Holdings v. United States ： ウィキペディア英語版 Long-Term Capital Holdings v. United States ''Long Term Capital Holdings, et al. v. United States'' was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter it's short-term trading gains from 1997. The case was an appeal of an Internal Revenue Service denial of the plaintiffs' claim of $106,058,228 in capital losses during the 1997 tax year and associated penalties. After a bench trial, Judge Janet Bond Arterton ruled, on August 27, 2004, that the transactions employed by Long-Term Capital Holdings did not have economic substance and so were disregarded for tax purposes. ==External links== *(Findings and Opinion in ''Long Term Capital Holdings v. United States ), from the United States Department of Justice *(A Tax Shelter, Deconstructed ), a ''New York Times'' article about the case 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Long-Term Capital Holdings v. United States」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.