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Taxation of non-equity derivatives

Author: L G Harter, (Lawyer); Michael Lukacs; David Shurberg; Tax Management Inc.; Bloomberg BNA.
Publisher: Arlington, VA : Tax Management Inc., ©2014-
Series: Tax management portfolios, 187.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
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."
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Additional Physical Format: 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]-
(OCoLC)876715277
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: L G Harter, (Lawyer); Michael Lukacs; David Shurberg; Tax Management Inc.; Bloomberg BNA.
OCLC Number: 881430774
Notes: Title from title screen (viewed June 16, 2014).
Contents: 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.
Series Title: Tax management portfolios, 187.
Responsibility: L.G. Harter, III, Michael Lukacs, and David Shurberg.

Abstract:

" ... 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."

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