Background on Commodity Tax Straddles and Explanation of S. 626: Scheduled for a Joint Hearing by the Subcommittee on Taxation and Debt Management and the Subcommittee on Energy and Agricultural Taxation of the Committee on Finance on June 12, 1981
U.S. Government Printing Office, 1981 - Commodity exchanges - 30 pages
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actual addition allowed amount apply balanced capital asset capital loss carried cash closing Code sec commission commodity futures considered convert corporate customers dealer debt deductible delivery deposit determining difference disposition enter equal established example executed February firm futures contracts futures trading gain or loss gains and losses gold held for investment holder holding identical identified increases in value individual interest Internal Revenue Code involve June limited liquidated listed long position long-term capital gain March margin requirements modity months obligations October offsetting positions option ordinary income ordinary loss percent period personal property present law produce profit proposals provision purchase regulated reported result risk rules sale or exchange securities sell share shelters short position short sale short-term capital gain silver similar speculator spread tax straddles taxpayer transactions Treasury bills treated treatment writer