Background on Commodity Tax Straddles and Explanation of H.R. 1293: Scheduled for a Hearing by the Committee on Ways and Means on April 30, 1981
U.S. Government Printing Office, 1981 - Commodity tax straddles - 28 pages
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30 days amount broker Butterfly straddles buyer capital assets carrying charges cash Code sec Commodity Exchange Commodity Exchange Act commodity futures contracts Commodity Futures Trading contract to buy contract to sell debt instruments deductible delivery date delivery month disposition executed floor traders Forward contracts futures straddles futures transactions gain into long-term gain or loss Ginnie Mae hedger holder holding period IBM stock Internal Revenue Code Internal Revenue Service liquidated list contracts long position long-term capital gain long-term gain loss leg margin deposit margin requirements Marking-to-market modity obligations offsetting positions options exchange ordinary income percent personal property positions are offsetting premium present law purchase sale or exchange sell stock short positions short sale short-term capital gain short-term capital loss speculator Spread traders stock or securities straddle transaction straddles in commodity substantially identical property successor position tax shelters tax straddles taxpayer holds tract transactions in futures Treasury bill futures wash sale