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.
The study analyzes the reasons for defining bona fide hedging for regulatory purposes, deficiencies ...
We examine a common assumption in the risk management literature, that derivatives transactions have...
In 1992 the Taxation Sub-Committee of the South African Institute of Chartered Accountants noted tha...
It is a fundamental principle of tax law that hedging a commodity produces ordinary gains and ordina...
The line between hedging and speculation is critical, especially if a loss occurs. Although gains fr...
Under current Internal Revenue Services guidelines, gains from futures contracts serving price (quan...
The textbook definitions of arbitrage, hedging and speculation often misrepresent these operations. ...
In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commo...
THere is a lively debate amongst several economists about the nature of hedging in commodity futures...
Futures positions of commercial hedgers in wheat, corn, soybeans, and cotton fluctuate much more tha...
In recent years, a consensus has emerged among tax scholars that financial product innovation poses ...
Speculating on financial markets is as legal as any other market approach (like the wish for capital...
This paper studies corporate hedging when investors cannot observe firms' hedging strategies but onl...
This paper examines the optimal futures hedging decision of a firm facing uncertain income that is s...
Taxpayer, a manufacturer of products made from corn, purchased and sold corn futures contracts as a ...
The study analyzes the reasons for defining bona fide hedging for regulatory purposes, deficiencies ...
We examine a common assumption in the risk management literature, that derivatives transactions have...
In 1992 the Taxation Sub-Committee of the South African Institute of Chartered Accountants noted tha...
It is a fundamental principle of tax law that hedging a commodity produces ordinary gains and ordina...
The line between hedging and speculation is critical, especially if a loss occurs. Although gains fr...
Under current Internal Revenue Services guidelines, gains from futures contracts serving price (quan...
The textbook definitions of arbitrage, hedging and speculation often misrepresent these operations. ...
In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commo...
THere is a lively debate amongst several economists about the nature of hedging in commodity futures...
Futures positions of commercial hedgers in wheat, corn, soybeans, and cotton fluctuate much more tha...
In recent years, a consensus has emerged among tax scholars that financial product innovation poses ...
Speculating on financial markets is as legal as any other market approach (like the wish for capital...
This paper studies corporate hedging when investors cannot observe firms' hedging strategies but onl...
This paper examines the optimal futures hedging decision of a firm facing uncertain income that is s...
Taxpayer, a manufacturer of products made from corn, purchased and sold corn futures contracts as a ...
The study analyzes the reasons for defining bona fide hedging for regulatory purposes, deficiencies ...
We examine a common assumption in the risk management literature, that derivatives transactions have...
In 1992 the Taxation Sub-Committee of the South African Institute of Chartered Accountants noted tha...