constructive sale造句

Tax experts differ on whether the constructive sales rules would apply in this case.
There are other ways to hedge against loss without becoming subject to the constructive sale rules.
The new law deems the short sale to be a " constructive sale " of the stock.
The Clinton proposal would create a concept of constructive sale, essentially what some people call the " smile test ."
Some would risk involving the " constructive sale " rules and force him to pay immediate taxes even before he realized any profits.
It's difficult to find constructive sale in a sentence. 用constructive sale造句挺难的

Under the new law, constructive sales are now barred, because they will lead to taxation just as if the original position had been sold.
Unless certain conditions are met, the IRS deems a " short against the box " position to be a " constructive sale " of the long position, which is a taxable event.
And such shorting against the box after June 8 will be deemed a " constructive sale, " resulting in capital gains taxes, unless the short position is covered by Jan . 30, 1998.
The relevant section of the tax bill concerns what are called " constructive sales " _ that is, transactions that have the same economic effect as selling stock but that previously escaped taxation.
Although the administration's proposal would wipe out all such " constructive sales " that took place after Jan . 12, 1996, an escape hatch allows 30 days after the date of enactment to close out any open transactions.
_New " constructive sale " rules aimed at preventing abuses of the law by investors who use a variety of tactics to avoid paying capital gains taxes, even though they have taken in the cash and are no longer subject to possible profits or losses from the investment.
The new law will also bar other " constructive sale " techniques, like equity swaps, which have been used by executives of some companies to get out of any risk of owning shares in their companies while not giving up the voting rights or paying taxes on the profits.