https://www.taxtmi.com/forum/issue?id=988 Whether professionals or company executives should be treated as share trader rather than investors depends on the commercial character and intention of share dealings; frequency of transactions and use of borrowed funds alone do not convert shares into stock in trade, and shares remain capital assets unless the activity's attributes demonstrate a trading business. The commentary notes practical uncertainty and urges legislative clarification to reduce disputes. en-us Sun, 28 Dec 2008 20:26:17 +0530 Thu, 23 Jan 2025 15:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=988 Whether professionals or company executives should be treated as share trader rather than investors depends on the commercial character and intention of share dealings; frequency of transactions and use of borrowed funds alone do not convert shares into stock in trade, and shares remain capital assets unless the activity's attributes demonstrate a trading business. The commentary notes practical uncertainty and urges legislative clarification to reduce disputes. Discussion-Forum Income Tax Sun, 28 Dec 2008 20:26:17 +0530 https://www.taxtmi.com/forum/issue?id=988