SECURITIES related term(s) Investments

Analyses

Ending Double Standards for Stock Options Act (S. 576), S3204 [15AP]

Articles and editorials

As Options Proliferate, Investors Question Effect on Bottom Line, S3204-S3206 [15AP]

Best Tax-Cut Proposal Appears To Face Roadblock in Congress, E1263 [19JN]

Contending Over Capital Gains Cuts, S5967 [19JN]

Disney Chief May Reap $771 Million From Stock Options, S3206 [15AP]

Foul Play? Team Owners Get Sports Palaces and Fat Concession Deals and Taxpayers Get Stuck With the Tab, S504-S507 [21JA]

In Stocks and Social Security, a Free Lunch Is Pure Fantasy, E129 [4FE]

Picking Up the Tab for the Field of Dreams—Taxpayers Build Stadiums and Owners Cash in, S507 [21JA]

Tax Cut That Won't Sell Us Short by Rewarding Only Long-Term Investors, We All Stand To Gain, S892 [30JA]

Your Tax Dollars in Action—For Real, S508 [21JA]

Bills and resolutions

BLM: transfer to State governments the authority to require bonds or other financial guarantees for the reclamation of hardrock mineral operations (see H.R. 1917), H3864 [17JN]

Business and industry: promote and improve employee stock ownership plans (see S. 673; H.R. 1592), S3844 [30AP], H2678 [14MY]

Charities: clarify antitrust immunity for charitable gift annuities (see S. 921; H.R. 1902), S5790 [17JN], H3864 [17JN]

Corporations: improve disclosure of charitable contributions (see H.R. 944), H766 [5MR]

———require shareholders views relative to charitable contributions (see H.R. 945), H766 [5MR]

Courts: limit the conduct of securities class actions under State law (see S. 1260; H.R. 1689), S10474 [7OC], H3169 [21MY]

Dept. of the Interior: set aside fees from the National Park System into a National Park Capital Improvement Fund and secure bonds for certain capital improvements (see H.R. 2853), H10171 [6NO]

ERISA: clarify treatment of investment managers (see S. 1227; H.R. 2226), S10055 [26SE], H5664 [23JY]

Financial institutions: increase competition in the financial services sector (see H.R. 10, 669, 2940), H67 [7JA], H139 [9JA], H451 [11FE], H10419 [8NO]

———increase competition in the financial services sector and merge commercial bank and savings association charters (see H.R. 268), H148 [9JA]

Government regulations: create uniform standards relative to federally-regulated securities (see H.R. 1653), H2874 [16MY]

Investments: permit current refunding of certain tax-exempt bonds (see H.R. 834), H628 [25FE]

———quotation of securities transactions in decimals (see S. 838; H.R. 1053), S5341 [5JN], H1016 [13MR]

National Securities Markets Improvement Act: extend effective date of regulations relative to investment advisers (see S. 410), S2021 [6MR]

Pensions: require annual report of investments to participants in 401(k) pension plans (see S. 108; H.R. 819), S161 [21JA], H628 [25FE]

SEC: authorizing appropriations (see H.R. 1262), H1391 [9AP]

———establish Office of National Security (see S. 1315; H.R. 2772), S11192 [24OC], H9729 [29OC]

Small business: capital gains tax rates (see S. 745), S4588 [15MY]

Student Loan Marketing Association: treatment of tax-exempt municipal bonds relative to waiver of redemption premiums (see H.R. 2511), H7600 [18SE]

Taxation: capital gains rates (see S. 66, 72, 252, 306, 501, 854; H.R. 14, 241, 276, 862, 1033, 1124, 1193, 1207, 2084), S160 [21JA], S856 [30JA], S1300 [12FE], S2646 [20MR], S5413 [9JN], H67 [7JA], H139, H147, H148 [9JA], H699 [27FE], H948 [12MR], H1186 [19MR], H1260 [20MR], H4834 [26JN]

———capital gains rates and indexing of certain assets (see H.R. 1490, 1517), H2089 [30AP], H2155 [1MY]

———capital gains rates for older individuals (see H.R. 1629), H2783 [15MY]

———capital gains rates relative to investments in certain small businesses (see H.R. 2252), H5777 [24JY]

———creation of a new class of bonds for new school construction (see H.R. 2695), H9038 [22OC]

———disregard certain amounts of capital expenditures in applying limits on certain bonds (see H.R. 840, 2714), H668 [26FE], H9501 [23OC]

———effective date of capital gains exclusion on the transfer of a primary residence (see H. Con. Res. 76), H2350 [7MY]

———increase State cap on private activity bonds (see S. 1251; H.R. 979), S10319 [3OC], H803 [6MR]

———increase the unified estate and gift tax credit (see H.R. 324, 683), H149 [9JA], H452 [11FE]

———issuance of tax-exempt bonds by Indian tribal governments (see S. 808; H.R. 295), S5109 [23MY], H148 [9JA]

———modify the exclusion of gain on certain small business stock (see H.R. 420), H153 [9JA]

———permit the issuance of tax-exempt bonds by certain organizations providing rescue and emergency medical services (see H.R. 2613), H8438 [6OC]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (see S. 612; H.R. 1365), S3348 [17AP], H1704 [17AP]

———promote the granting of incentive stock options to nonhighly compensated employees (see H.R. 2788), H9865 [31OC]

———provide deduction for capital gains, index the basis of certain capital assets, provide family credits, and phase-out estate and gift taxes (see H.R. 1584), H2589 [13MY]

———provide flexibility in the use of unused volume cap for tax-exempt and increase limit on small issue bonds (see S. 614), S3349 [17AP]

———remove mandatory withdrawal requirements for individual retirement accounts (see H.R. 3079), H10955 [13NO]

———repeal cap on outstanding tax-exempt bonds for certain nonprofit organizations (see H.R. 197), H145 [9JA]

———treatment of capital gains, estate and gift taxes, and special estate tax valuation for certain farm property (see H.R. 245), H147 [9JA]

———treatment of capital gains and estate and gift taxes (see H.R. 1379), H1705 [17AP]

———treatment of capital gains and estate taxes relative to certain farm property (see H.R. 2117), H4913 [8JY]

———treatment of capital losses on sale or exchange of a principal residence (see H.R. 535), H283 [4FE]

———treatment of corporate tax benefits from stock option compensation expenses (see S. 576), S3199 [15AP]

———treatment of distributions from publicly traded partnerships as qualifying income of regulated investment companies (see H.R. 1205), H1260 [20MR]

———treatment of estate, gift, and generation-skipping transfer taxes (see S. 479; H.R. 3076), S2552 [19MR], H10955 [13NO]

———treatment of estate and gift taxes (see S. 31; H.R. 249, 1299, 1751), S159 [21JA], H147 [9JA], H1438 [10AP], H3213 [30MY]

———treatment of gain from the sale of a business closely held by an individual who has attained age 62 (see H.R. 507), H282 [4FE]

———treatment of liquidations of closely held corporations or property to transfer assets to charitable organizations (see H.R. 3029), H10767 [12NO]

———treatment of reorganizations and stocks for specialized small business investment companies (see H.R. 2707), H9501 [23OC]

———treatment of stock in agricultural refiners or processors sold to certain farmers' cooperatives (see S. 872; H.R. 1752), S5444 [10JN], H3213 [30MY]

———treatment of tax-exempt bond financing of certain electrical output facilities (see S. 1483, 1513), S12119 [8NO], S12461 [10NO]

———treatment of tax-exempt bonds for certain institutions of higher education (see S. 121), S161 [21JA]

———treatment of tax-exempt bonds for professional sports facilities (see S. 122, 434), S161 [21JA], S2206 [12MR]

———treatment of tax-exempt financing for professional sports facilities (see H.R. 721, 2097), H522 [12FE], H4835 [26JN]

Cost Estimates

National Securities Markets Improvement Act (S. 410): CBO, E613 [9AP]

Explanations

Higher Education Bond Parity Act (S. 121), S502 [21JA]

Stop Tax-Exempt Arena Debt Issuance Act (S. 122), S503 [21JA]

Factsheets

Many Corporations Are Using Accumulated Profits To Buy Back Stock Rather Than To Pay Dividends to Stockholders, H1315 [8AP]

Letters

Capital gains rates relative to investments in certain small businesses: Frank E. Brawner, Oregon Bankers Association, E1518 [24JY]

———Steven W. Newman, Pacific Northwest International Trade Association, E1518 [24JY]

Capital gains tax rates: Alan E. States, E1506 [24JY]

Clarify ERISA treatment of investment managers: Arthur Levitt, SEC, S10300 [1OC]

ERISA treatment of investment managers: Arthur Levitt, SEC, E1481 [23JY]

Extend effective date of National Securities Markets Improvement Act regulations relative to investment advisers: Arthur Levitt, SEC, S2023 [6MR]

Fraud detection and disclosure obligations on auditors of public companies: Arthur Levitt, SEC, S1412 [13FE]

———Senator Wyden, S1412 [13FE]

SEC regulations relative to investment advisers: Arthur Levitt, SEC, E516 [19MR]

———Judy Lau, Institute of Certified Financial Planners, E516 [19MR]

———Scott Harshbarger, Attorney General of Massachusetts, H1070 [18MR]

Tax laws governing corporations buying back own stock: several Members of Congress, H1314 [8AP]

Tax treatment of corporate tax benefits from stock option compensation expenses: Warren E. Buffett, Berkshire Hathaway, Inc., S6478 [26JN]

Memorandums

SEC Regulations Relative to Investment Advisers: William F. Galvin, Sec. of the Commonwealth of Massachusetts, H1070 [18MR]

Remarks in House

BLM: transfer to State governments the authority to require bonds or other financial guarantees for the reclamation of hardrock mineral operations (H.R. 1917), H4843 [8JY]

Business and industry: promote and improve employee stock ownership plans (H.R. 1592), E919 [14MY]

———tax laws governing buying back own stock, H1311-H1318 [8AP]

Charities: clarify antitrust immunity for charitable gift annuities (H.R. 1902), H4141, H4142 [23JN], E1331 [26JN]

Courts: allow certain legal actions by U.S. investors against Lloyd's of London insurance syndicates, E1607 [1AU]

———limit the conduct of securities class actions under State law (H.R. 1689), E1007 [21MY]

Dept. of the Interior: set aside fees from the National Park System into a National Park Capital Improvement Fund and secure bonds for certain capital improvements (H.R. 2853), E2210 [7NO]

Education: assist construction and rehabilitation of public schools through establishment of loan and bond guarantee program (H.R. 2878), E2247 [8NO]

Elgin, IL: provision of financial planning seminars to residents by Money (publication), E110 [21JA]

ERISA: clarify treatment of investment managers (H.R. 2226), E1481 [23JY]

———clarify treatment of investment managers (S. 1227), H9575, H9576 [28OC]

Financial institutions: increase competition in the financial services sector (H.R. 10), H4817 [26JN]

———increase competition in the financial services sector (H.R. 669), E217 [11FE], E260 [13FE]

———increase competition in the financial services sector and merge commercial bank and savings association charters (H.R. 268), E81, E87 [9JA]

Hong Kong: decline of stock market, E2354 [13NO]

Investments: quotation of securities transactions in decimals (H.R. 1053), E471, E474 [13MR]

National Securities Markets Improvement Act: extend effective date of regulations relative to investment advisers (S. 410), H1069-H1071 [18MR], E515 [19MR], E613 [9AP]

Pensions: require annual report of investments to participants in 401(k) pension plans (H.R. 819), E306 [25FE]

Republican Party: effect of economic policies on Dow Jones Industrial Average, H5904 [28JY]

SEC: authorizing appropriations (H.R. 1262), H8084-H8086 [29SE], H8297 [1OC]

Social Security: create alternative personal savings accounts, H4073 [19JN]

Taxation: capital gains rates, H871-H874 [11MR], H1394, H1395 [10AP], H1458 [15AP], H1547 [16AP], H1799 [24AP], H2597 [14MY], H2685 [15MY], H2796 [16MY], H2935, H2937 [20MY], H3081, H3161 [21MY], H3551 [5JN], H3726 [12JN], H3839 [17JN], H3930, H4083 [19JN], H4377 [25JN], H4669, H4670, H4674, H4675, H4682, H4697, H4700, H4701, H4802-H4813 [26JN], H4845 [8JY], H4920 [9JY], H5028 [10JY], H5398 [16JY], H5494, H5499 [22JY], H5670 [24JY], H5816, H5817 [25JY], H8128 [29SE], H8704 [8OC], H10586 [12NO], E1263 [19JN], E1506 [24JY]

———capital gains rates (H.R. 14), H24, H37 [7JA], H1347, H1369 [9AP], H1548 [16AP], H1801 [24AP], H2012 [30AP], H2164-H2166 [5MY], H2599 [14MY]

———capital gains rates (H.R. 241), E45 [7JA]

———capital gains rates (H.R. 862), H693 [27FE], E360 [3MR]

———capital gains rates (H.R. 1033), E453 [12MR]

———capital gains rates relative to investments in certain small businesses (H.R. 2252), E1518 [24JY]

———creation of a new class of bonds for new school construction (H.R. 2695), H9477 [23OC]

———disregard certain amounts of capital expenditures in applying limits on certain bonds (H.R. 2714), E2072 [23OC]

———increase State cap on private activity bonds (H.R. 979), E397 [6MR]

———increase the unified estate and gift tax credit (H.R. 683), H2338 [7MY]

———modify the exclusion of gain on certain small business stock (H.R. 420), E84 [9JA]

———permit the issuance of tax-exempt bonds by certain organizations providing rescue and emergency medical services (H.R. 2613), E1946, E1947 [7OC]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (H.R. 1365), E702 [17AP]

———promote construction and rehabilitation of public schools by increasing the volume cap on certain bonds, H9067-H9075 [23OC]

———promote the granting of incentive stock options to nonhighly compensated employees (H.R. 2788), E2151 [31OC]

———rates, H8703 [8OC]

———treatment of capital gains, estate and gift taxes, and special estate tax valuation for certain farm property, H1527 [15AP]

———treatment of capital gains, estate and gift taxes, and special estate tax valuation for certain farm property (H.R. 245), H412 [11FE], H781 [6MR]

———treatment of capital gains and estate taxes relative to certain farm property (H.R. 2117), E1369 [8JY]

———treatment of certain corporate profits, H874-H883 [11MR]

———treatment of distributions from publicly traded partnerships as qualifying income of regulated investment companies (H.R. 1205), E527 [20MR]

———treatment of estate, gift, and generation-skipping transfer taxes (H.R. 3076), E2373 [13NO]

———treatment of estate and gift taxes (H.R. 249), H457 [12FE], E10 [7JA]

———treatment of noncorporate capital gains tax rate (H.R. 2803), E2174 [4NO]

Remarks in Senate

Business and industry: promote and improve employee stock ownership plans (S. 673), S3847 [30AP]

Carey, Paul R.: nomination to the SEC, S10906 [21OC]

Charities: clarify antitrust immunity for charitable gift annuities (H.R. 1902), S6287 [24JN]

———clarify antitrust immunity for charitable gift annuities (S. 921), S5809 [17JN]

Courts: limit the conduct of securities class actions under State law (S. 1260), S10475-S10477 [7OC], S10712 [8OC], S12078 [8NO]

Crime: fraud prevention, S5086 [23MY]

———impose additional fraud detection and disclosure obligations on auditors of public companies, S1412 [13FE]

ERISA: clarify treatment of investment managers (S. 1227), S10026 [26SE], S10300 [1OC]

Hong Kong: decline of stock market, S11019 [23OC]

Investments: quotation of securities transactions in decimals (S. 838), S5352 [5JN]

National Securities Markets Improvement Act: extend effective date of regulations relative to investment advisers (S. 410), S2023 [6MR], S2219, S2220 [12MR]

Native Americans: reissuance of tax-exempt bonds, S6695 [27JN]

Pensions: require annual report of investments to participants in 401(k) pension plans (S. 108), S488 [21JA]

SEC: establish Office of National Security (S. 1315), S11192 [24OC]

Small business: capital gains tax rates (S. 745), S4588-S4591 [15MY]

Taxation: capital gains rates, S3156 [15AP], S3977 [6MY], S6053 [23JN], S6338, S6353 [25JN], S6397-S6399 [26JN], S6696, S6713 [27JN], S8453 [31JY]

———capital gains rates relative to farmers, S1810 [3MR]

———capital gains rates (S. 66), S150, S442-S446 [21JA]

———capital gains rates (S. 72), S450-S453 [21JA]

———capital gains rates (S. 252), S890 [30JA]

———capital gains rates (S. 306), S1307 [12FE]

———capital gains rates (S. 501), S2674 [20MR]

———capital gains rates (S. 854), S5418, S5419 [9JN]

———disregard certain amounts of capital expenditures in applying limits on certain bonds, S8466, S8467 [31JY]

———increase State cap on private activity bonds (S. 1251), S10321, S10322 [3OC]

———issuance of tax-exempt bonds by Indian tribal governments (S. 808), S5122 [23MY]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (S. 612), S3359 [17AP]

———provide flexibility in the use of unused volume cap for tax-exempt and increase limit on small issue bonds (S. 614), S3362 [17AP]

———treatment of corporate tax benefits from stock option compensation expenses, S6469, S6477-S6479 [26JN]

———treatment of corporate tax benefits from stock option compensation expenses (S. 576), S3202-S3206 [15AP]

———treatment of estate, gift, and generation-skipping transfer taxes, S8456 [31JY]

———treatment of estate, gift, and generation-skipping transfer taxes (S. 479), S2565-S2567 [19MR], S2736 [20MR], S5548 [11JN]

———treatment of estate and gift taxes (S. 31), S388 [21JA]

———treatment of estate taxes, S3406, S3407 [22AP]

———treatment of tax-exempt bond financing of certain electrical output facilities (S. 1483), S12154 [8NO], S12437 [10NO]

———treatment of tax-exempt bonds for certain institutions of higher education (S. 121), S499 [21JA]

———treatment of tax-exempt bonds for professional sports facilities (S. 122), S499 [21JA], S994 [5FE], S1728 [27FE]

———treatment of tax-exempt bonds for professional sports facilities (S. 434), S2216 [12MR]

Virgin Islands: allow issuance of parity bonds and short-term revenue bonds, S9402 [16SE]

Reports

Indexing Capital Gains: Robert Stein, S2674 [20MR]

Reports filed

Charitable Donation Antitrust Immunity Act: Committee on the Judiciary (House) (H.R. 1902) (H. Rept. 105-146), H4221 [23JN]

Financial Services Industry Competition Enhancement: Committee on Banking and Financial Services (House) (H.R. 10) (H. Rept. 105-164), H7527 [17SE]

Increase Competition in the Financial Services Sector: Committee on Banking and Financial Services (House) (H.R. 10) (H. Rept. 105-164), H4912 [8JY]

Nomination of Laura S. Unger to the SEC: Committee on Banking, Housing, and Urban Affairs (Senate), S10626 [8OC]

Nomination of Paul R. Carey to the SEC: Committee on Banking, Housing, and Urban Affairs (Senate), S10626 [8OC]

SEC Appropriations: Committee on Commerce (House) (H.R. 1262) (H. Rept. 105-274), H8054 [26SE]

Statements

Prevent Avoidance of Corporate Tax on Prearranged Sales of Corporate Stock: by, S3360 [17AP]

Summaries

Capital Formation Act (S. 66), S445 [21JA]

Capital Gains Tax Rates (H.R. 241), E45 [7JA]

Increase Financial Services Sector Competition and Merge Commercial Bank and Savings Association Charters (H.R. 268), E88 [9JA]

Tables

Capital gains sliding scale tax rates, S1308 [12FE]

Sliding scale capital gains proposal, H694 [27FE]

Stock buybacks by 40 large corporations in 3 years, H1315 [8AP]

Texts of

H.R. 819, Small 401(k) Pension Disclosure Act, E306 [25FE]

H.R. 1262, SEC appropriations, H8085 [29SE]

H.R. 1902, Charitable Donation Antitrust Immunity Act, H4141 [23JN]

S. 66, Capital Formation Act, S443-S445 [21JA]

S. 121, Higher Education Bond Parity Act, S501 [21JA]

S. 122, Stop Tax-Exempt Arena Debt Issuance Act, S503 [21JA]

S. 252, Long-Term Investment Incentive Act, S891 [30JA]

S. 306, capital gains tax rates, S1307 [12FE]

S. 410, extend effective date of National Securities Markets Improvement Act regulations relative to investment advisers, S2023 [6MR]

S. 410, National Securities Markets Improvement Act effective date of regulations relative to investment advisers, S2220 [12MR], H1071 [18MR]

S. 479, Estate Tax Relief for the American Family Act, S2736-S2739 [20MR]

S. 576, Ending Double Standards for Stock Options Act, S3203 [15AP]

S. 612, prevent avoidance of corporate tax on prearranged sales of corporate stock, S3359 [17AP]

S. 614, provide flexibility in the use of unused volume cap for tax-exempt and increase limit on small issue bonds, S3362 [17AP]

S. 673, ESOP Promotion Act, S3848 [30AP]

S. 745, Small Business Capital Gains Enhancement Act, S4589 [15MY]

S. 854, Long-Term Investment Incentive Act, S5418 [9JN]

S. 1227, clarify treatment of investment managers under ERISA, S10026 [26SE]

S. 1227, ERISA clarification of treatment of investment managers, H9575 [28OC]

S. 1251, increase State cap of taxation on private activity bonds, S10321 [3OC]

S. 1483, treatment of tax-exempt bond financing of certain electrical output facilities, S12155 [8NO]

Transcripts

Capital Gains Taxation Rates: Kevin Phillips, National Public Radio, S3156 [15AP]