Transcription of Federal Income Taxation of Securitization …
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Federal Income Taxation of Securitization …
Federal Income Taxation of Securitization transactions and Related Topics Fourth Edition James M. Peaslee David Z. Nirenberg Published by Frank J. Fabozzi Associates 1 Chapter 1 Tax Issues in Securitization transactions The main subject of this book is the Federal Income Taxation of Securitization transactions . The book also covers a number of related topics with applications outside of the Securitization field. The discussion is current through the end of November This chapter describes a typical Securitization transaction. It also outlines the topics covered in succeeding chapters and in that way identifies the most important tax issues that arise in securitizations. A Securitization provides a means of financing through the securities markets a pool of real estate mortgages or other consumer or commercial payment obligations (receivables).
Federal Income Taxation of Securitization Transactions and Related Topics Fourth Edition James M. Peaslee David Z. Nirenberg Published by Frank J. Fabozzi Associates
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