The Resource United States : tax treatment of derivatives
United States : tax treatment of derivatives
Resource Information
The item United States : tax treatment of derivatives represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item United States : tax treatment of derivatives represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article summarizes the aspects of the tax treatment of derivative instruments under US tax principles. It also considers the maturity of instruments i.e. the tax implications (1) at the moment of entering into the transaction (2) during the holding period of the instrument and (3) at the moment of settlement of the transaction. The tax treatment at the different points in time is discussed on the basis of several case studies
- Language
- eng
- Label
- United States : tax treatment of derivatives
- Title
- United States : tax treatment of derivatives
- Language
- eng
- Summary
- This article summarizes the aspects of the tax treatment of derivative instruments under US tax principles. It also considers the maturity of instruments i.e. the tax implications (1) at the moment of entering into the transaction (2) during the holding period of the instrument and (3) at the moment of settlement of the transaction. The tax treatment at the different points in time is discussed on the basis of several case studies
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 14 (2012),
- http://library.link/vocab/creatorName
- Hammer, V
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
- derivative financial instrument
- Label
- United States : tax treatment of derivatives
- Label
- United States : tax treatment of derivatives
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/United-States--tax-treatment-of/l5Dw671M-3A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/United-States--tax-treatment-of/l5Dw671M-3A/">United States : tax treatment of derivatives</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/United-States--tax-treatment-of/l5Dw671M-3A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/United-States--tax-treatment-of/l5Dw671M-3A/">United States : tax treatment of derivatives</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
