Taxation of non-equity derivatives / L.G. Harter, III, Michael Lukacs, and David Shurberg.
2014
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Details
Author
Title
Taxation of non-equity derivatives / L.G. Harter, III, Michael Lukacs, and David Shurberg.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., c2014-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 187.
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.
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.
Summary
" ... 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.
Source of Description
Title from title screen (viewed June 16, 2014).
Location
www
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., [2014]-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in