Tax Treatment of Transactions in Options
United States. Congress. Joint Committee on Internal Revenue Taxation, United States. Congress. House. Committee on Ways and Means
U.S. Government Printing Office, 1976 - Options (Finance) - 12 pages
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$200 per share after-tax profit before-tax bill buy 100 shares buyer call option capital gain treatment CBOE closing purchase transaction closing transaction committee connected capital gains converts a dollar deductible execute a closing exercised expiration date Ford Motor Company Ford stock gain or loss holder IBM stock in-the-money call Internal Revenue Service intrinsic value lapsed options listed options long-term capital gain mutual fund Nonresident alien OBOE offset option hedge option writer options market ordinary income ordinary loss out-of-the-money premium income present law pretax profit price of 80 put and call regulated investment companies revenue ruling right to buy risks sell stock selling the stock shares of Ford shares of IBM short-term capital gain short-term capital loss stock or securities stock price rises striking price subject to tax tax treatment taxpayer term capital gain tions trade in options trade or business treated treatment of option underlying stock writes a call written option