Arlington, VA : Tax Management Inc., c2014-
Tax management portfolios ; 187.
" ... reviews the U.S. federal income taxation of derivative transactions other than equity derivatives. The taxation of equity derivatives is reviewed in a separate portfolio. See 188 T.M., Taxation of Equity Derivatives. This Portfolio is divided into eight main parts."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed Analysis. Introduction Summary of tax treatment of transactions in major categories of underlying property Securities lending and repo transactions Forward and futures contracts Option contracts Use of derivatives in hedging transactions The straddle provisions of [section] 1092 and [section] 263(g) Overview of limitations on taxpayer's ability to exploit financial equivalences to achieve desired tax treatment Working papers.
Digital File Characteristics
Source of Description
Title from title screen (viewed June 16, 2014).
Available in Other Form
Print version: Harter, L. G. (Lawyer). Taxation of non-equity derivatives. Arlington, VA : Tax Management Inc., a subsidiary of the Bureau of National Affairs, Inc., -