Commodity trading book – Stockholders with sizable incomes thus are in a position to take advantage of the maximum long-term capital gains tax, 25 per cent, as against much higher personal income tax rates.

As a result of the rise in the stock market in the past decade many regulated investment companies had large unrealized appreciation of portfolio securities. Were they to sell stocks and realize a substantial part of these gains, distribution to shareholders would have the consequence of shrinking the size of the portfolio. Thus the present form of taxation may have the effect of making management more reluctant to accept profits than would otherwise be the case. In turn, this may be an influence toward raising the level of stock prices. Investment companies offer many services and conveniences of ownership to holders of their securities. Of course, the primary goals of investment companies are the investment objectives stated in their charters: capital gains, income, capital stability, or any one of various combinations thereof.

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Commodity options trading

[tags]commodity trading Charts[/tags]