Add to ORKGIt is a fundamental principle of tax law that hedging a commodity produces ordinary gains and ordinary losses, with the futures’ gains or losses treated just like gains and losses from the commodity involved.1 Likewise, gains from speculative transactions are treated as capital gains; losses are reported as capital losses.
Producers often rely on cash market sales without the use of forward contracting, futures hedging an...
The rapid run-up in farmland values1 and the continued expansion of farm size have led some of the l...
Futures trading in the United States began over 100 years ago. The first commodities traded were gra...
The line between hedging and speculation is critical, especially if a loss occurs. Although gains fr...
In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commo...
In the same manner as others bearing price risks, farmers buy and sell commodity futures to hedge ag...
After the Internal Revenue Service lost in the Tax Court in 1993 on the issue of whether hedges prod...
It is a fundamental principle of tax law that hedging a commodity produces ordinary gains and ordina...
After aggressively pressing the position that commodity hedges, including short sales, produced capi...
Hedge-to-arrive contracts, which in recent years had spread throughout Midwestern agriculture like a...
"Original authors: Joe Parcell and Vern Pierce""Producers of agricultural commodities regularly face...
Futures positions of commercial hedgers in wheat, corn, soybeans and cotton fluctuate much more than...
"Original authors: Joe Parcell and Vern Pierce""Producers of agricultural commodities regularly face...
For my capstone project, I have studied the financial act of hedging and the accounting problems rel...
The rapid run-up in farm and ranch land values1 in recent years with real estate values reaching rec...
Producers often rely on cash market sales without the use of forward contracting, futures hedging an...
The rapid run-up in farmland values1 and the continued expansion of farm size have led some of the l...
Futures trading in the United States began over 100 years ago. The first commodities traded were gra...
The line between hedging and speculation is critical, especially if a loss occurs. Although gains fr...
In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commo...
In the same manner as others bearing price risks, farmers buy and sell commodity futures to hedge ag...
After the Internal Revenue Service lost in the Tax Court in 1993 on the issue of whether hedges prod...
It is a fundamental principle of tax law that hedging a commodity produces ordinary gains and ordina...
After aggressively pressing the position that commodity hedges, including short sales, produced capi...
Hedge-to-arrive contracts, which in recent years had spread throughout Midwestern agriculture like a...
"Original authors: Joe Parcell and Vern Pierce""Producers of agricultural commodities regularly face...
Futures positions of commercial hedgers in wheat, corn, soybeans and cotton fluctuate much more than...
"Original authors: Joe Parcell and Vern Pierce""Producers of agricultural commodities regularly face...
For my capstone project, I have studied the financial act of hedging and the accounting problems rel...
The rapid run-up in farm and ranch land values1 in recent years with real estate values reaching rec...
Producers often rely on cash market sales without the use of forward contracting, futures hedging an...
The rapid run-up in farmland values1 and the continued expansion of farm size have led some of the l...
Futures trading in the United States began over 100 years ago. The first commodities traded were gra...