Tax Treatment of Foreign Exchange Gains and Losses and the Tax Reform Act of 1986

Jenny Bourne

National Tax Journal, 1989, vol. 42, issue 1, 59-68

Abstract: Documents the changes in the taxation of foreign exchange gains and losses brought about by the Tax Reform Act of 1986. Explains that the timing of recognition of foreign exchange gains and losses is important in determining the effective tax rate on foreign-currency-denominated assets.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:1:p:59-68

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