Share Identification Under Attack

January 3, 2014

Taxation of InvestorsOne of the oldest rules in the tax law allows investors to choose which shares are being sold when disposing of part of their holdings in a particular stock. Both President Obama and Dave Camp, Republican Chair of the House Ways and Means Committee, have proposed doing away with this important rule. Our new article in the Journal of Taxation of Investments (subscription required) explains why repeal of share identification would be a policy blunder, accomplishing nothing and creating unnecessary problems for investors. Why aren’t more people objecting to these proposals?

read more: In Defense of Share Identification

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