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 exchanges - 28 pages
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acquired actual addition allowed amount apply Assume August balanced broker Butterfly straddles buyer capital assets capital loss carrying cash changes charges closing Code sec commission commodity futures considered corporate debt decline deductible delivery deposit difference disposition enter equal establish example exchange executed February firm futures contracts gain or loss gold held holder holding identical increase individual interest Internal Revenue Internal Revenue Code investment involving June limited liquidated listed long position long-term capital gain March margin requirements modity months obligations occurs offsetting positions option ordinary income paid payment percent period premium present law produce profit provision purchase recognized respect risk rules securities sell shares shelters short positions short sale short-term capital gain significant silver similar speculator spread substantially tax straddles taxpayer tract transactions Treasury bills treated usually writer