Financial Products: Taxation, Regulation and Design (2021) (Currently Unavailable)

Published: Dec 30, 2020

ISBN: 9780808055617
Product Number: 10086796-0001
Volumes: 2
Update Frequency: Annually
3952 Pages

Now in its fourth edition, this two-volume bound book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, crypto currencies, commodities, options, derivatives, and hybrid products. It provides reliable answers to questions about financial markets, financial products, and market participants, and it will help with planning transactions and defending challenged tax positions.

Part One: Overview of the Markets

Part Two: Major Market Users

Part Three: Tax Classifications of Financial Market Participants

Part Four: Taxation of Capital Transactions

Part Five: Ordinary Income Transactions

Part Six: Anti-Abuse Considerations

Part Seven: Terminations of Contract Rights and Obligations

Part Eight: Dividends, Interest, Security Loans, and Repurchase Transactions

Part Nine: Equity Securities, Options, Partnerships, and Publicly Traded Trust Interests

Part Ten: Debt Securities and Options on Debt Securities

Part Eleven: Asset-Backed Securities

Part Twelve: Commodities, Options on Commodities, and Bitcoin and Virtual Currencies

Part Thirteen: Section 1256 Contracts

Part Fourteen: Straddles

Part Fifteen: Foreign Currency and International Operations

Part Sixteen: Notional Principal Contracts