Tax Treatment Of Transactions In Options PDF Download
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Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | : |
Total Pages | : 16 |
Release | : 1976 |
Genre | : Options (Finance) |
ISBN | : |
Download Tax Treatment of Transactions in Options Book in PDF, ePub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 74 |
Release | : 1976 |
Genre | : Bonds |
ISBN | : |
Download Tax Treatment of Options to Buy and Sell Stock, Securities, Or Commodities Book in PDF, ePub and Kindle
Author | : United States. Congressional Budget Office |
Publisher | : |
Total Pages | : 380 |
Release | : 1977 |
Genre | : Budget |
ISBN | : |
Download Budget options Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 16 |
Release | : 1989* |
Genre | : |
ISBN | : |
Download Tax Treatment of Transactions in Financial Futures and Options Book in PDF, ePub and Kindle
Author | : Joseph F. Gelband |
Publisher | : |
Total Pages | : 200 |
Release | : 1961 |
Genre | : Bonds |
ISBN | : |
Download Taxation of Securities Transactions Book in PDF, ePub and Kindle
Author | : Henry D. Shereff |
Publisher | : |
Total Pages | : 424 |
Release | : 1990 |
Genre | : Business & Economics |
ISBN | : |
Download Introduction to the Taxation of Financial Instruments Book in PDF, ePub and Kindle
Author | : Matthew A. Stevens |
Publisher | : |
Total Pages | : 0 |
Release | : 2004 |
Genre | : |
ISBN | : |
Download The Tax Treatment of Contingent Options Book in PDF, ePub and Kindle
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.
Author | : Martin L. Fried |
Publisher | : |
Total Pages | : 928 |
Release | : 2011 |
Genre | : Bonds |
ISBN | : |
Download Taxation of Securities Transactions Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 40 |
Release | : 1990 |
Genre | : Bonds |
ISBN | : |
Download Tax Treatment of Short-term Trading Book in PDF, ePub and Kindle
Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | : |
Total Pages | : 16 |
Release | : 1976 |
Genre | : Options (Finance) |
ISBN | : |
Download Tax Treatment of Transactions in Options Book in PDF, ePub and Kindle