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Taxation & Estate Planning

: TaxProf Blog

Farber: The Taxation of Derivative Gains and Losses

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Michael S. Farber (Davis Polk & Wardwell, New York) has posted Capital Ideas: The Taxation of Derivative Gains and Losses, 126 Tax Notes 1493 (Mar. 22, 2010), on SSRN. Here is the abstract: This report explores the history of the taxation of derivative gains and losses ? primarily § 1234A...

Full post as published by TaxProf Blog on April 11, 2010 (boomark / email).

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