Chapter 12: Market Microstructure and Strategies
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55. Which of the following is incorrect with regard to taxes imposed on stock transactions?
Stock transactions are subject to dividend and capital gains tax at the federal level and may be subject to state
income tax as well.
Stocks have to be held for at least one year to qualify for the long-term capital gains tax.
The maximum federal tax on dividends and long-term capital gains is 14 percent.
Higher tax rates are imposed on the dividends and capital gains of individuals in high tax brackets.
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56. The SEC’s ____ reviews the registration statement filedwhen a firm goes public, corporate filings for annual and
quarterly reports, and proxy statements that involve voting for board members or other corporate issues.
Division of Corporate Finance
Division of Market Regulation
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57. Under the SEC’s uptick rule, speculators are prohibited from taking a short position in stocks that have experienced a
decline of at least 10 percent for the day, unless the most recent trade resulted in a decrease in the stock price
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58. In naked short selling, short-sellers sell a stock short that they currently own.