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Full-Text Articles in Law
Cook County Prevents Source Of Income Discrimination From Begetting Unlawful Race Discrimination And So Should Illinois, Jonathan Sheffield
Cook County Prevents Source Of Income Discrimination From Begetting Unlawful Race Discrimination And So Should Illinois, Jonathan Sheffield
Public Interest Law Reporter
No abstract provided.
Oil And Water: Mixing Taxable And Tax-Exempt Shareholders In Mutual Funds, Jeffrey M. Colon
Oil And Water: Mixing Taxable And Tax-Exempt Shareholders In Mutual Funds, Jeffrey M. Colon
Loyola University Chicago Law Journal
As of 2012, roughly 23% of U.S. households’ assets and 50% of retirement assets are invested in mutual funds, thus making mutual funds one of the most important investment vehicles for U.S. households. The federal taxation of mutual funds and mutual fund shareholders has played a vital role in the development of mutual funds and their appeal to U.S. investors.
Despite the significant amount of mutual fund assets held in retirement accounts, there has been very little analysis of the issues that arise when taxable and tax-exempt shareholders invest together in the same mutual fund. A substantial body of research …