Author: United States. Congress. Joint Committee on Internal Revenue TaxationPublisher:
ISBN:
Category : Options (Finance)
Languages : en
Pages : 16
Book Description
Tax Treatment of Transactions in Options
Author: United States. Congress. Joint Committee on Internal Revenue TaxationPublisher:
ISBN:
Category : Options (Finance)
Languages : en
Pages : 16
Book Description
Tax Treatment of Options to Buy and Sell Stock, Securities, Or Commodities
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Bonds
Languages : en
Pages : 74
Book Description
Budget options
Author: United States. Congressional Budget OfficePublisher:
ISBN:
Category : Budget
Languages : en
Pages : 380
Book Description
Tax Treatment of Transactions in Financial Futures and Options
Author: Taxation of Securities Transactions
Author: Joseph F. GelbandPublisher:
ISBN:
Category : Bonds
Languages : en
Pages : 200
Book Description
Introduction to the Taxation of Financial Instruments
Author: Henry D. ShereffPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 424
Book Description
The Tax Treatment of Contingent Options
Author: Matthew A. StevensPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Ascertaining whether a particular financial instrument is an option is important not only for determining the tax treatment of payments made under that instrument, but also for determining the tax consequences of other transactions in which the taxpayer may have engaged. This article discusses the tax treatment of financial instruments that take the form of options but prohibit the exercise of the option unless a specified event occurs. While a number of cases and rulings have dealt with the taxation of contingent options in the contexts of particular transactions, the existing authorities have not set forth a comprehensive theory for analyzing these instruments. In this article, the author proposes a framework for determining the tax treatment of contingent options. To that end, the article first gives several examples of contingent options. Second, the article analyzes the cases and rulings that govern the treatment of contingent options. Third, the article applies the principles of the cases and rulings to the examples of contingent options referred to above. Finally, the article concludes that whether a particular contingent option would be treated as an option for tax purposes would depend largely on the policy considerations that are relevant to the code provision for which the determination was being made.
Taxation of Securities Transactions
Author: Martin L. FriedPublisher:
ISBN:
Category : Bonds
Languages : en
Pages : 928
Book Description
Author: 
Author: