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Federal Taxation of Financial Instruments and Transactions

Federal Taxation of Financial Instruments and Transactions

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Learn how to wield complex financial instruments and transactions to your company's or client's best advantage.

Federal Taxation of Financial Instruments and Transactions analyzes the taxation of both traditional stocks and bonds transactions as well as emerging hedging strategies and instruments, including derivatives. It gives you the practical tax-planning guidance needed to understand the tax consequences of these sophisticated transactions.

This publication explains the myriad and complex rules that govern various financial instruments and transactions, follows the recent developments in the law, and, where relevant, provides a detailed analysis of past treatment and history of financial instruments and transactions. It also contains numerous case scenarios to better elaborate and illustrate the concepts, transactions, and tax treatments described in the text.

  • Keyes: Federal Taxation of Financial Instruments & Transactions
    • Part I Equity Investments
      • Chapter 1: Stock Distributions Under Section 305
      • Chapter 2: Intercorporate Dividends Received Deduction
    • Part II Debt Instruments
      • Chapter 3: Overview of Issues and Transactions
      • Chapter 4: Original Issue Discount
      • Chapter 5: Obligations Issued in Sale or Exchange Transactions
      • Chapter 6: Variable Rate Debt Instruments
      • Chapter 7: Contingent Debt Instruments
      • Chapter 8: Market Discount Bonds
      • Chapter 9: Short-Term Obligations
      • Chapter 10: Stripped Bonds and Stripped Coupons
      • Chapter 11: Below-Market-Rate Loans
    • Part III Derivatives and Other Financial Instruments
      • Chapter 12: Treatment of Options
      • Chapter 13: Section 1256 Contracts
      • Chapter 14: Notional Principal Contracts
      • Chapter 15: Foreign Currency Denominated Instruments
    • Part IV Financial Transactions
      • Chapter 16: Wash Sales and Short Sales
      • Chapter 17: Straddles and Related Transactions
      • Chapter 18: Hedging Transactions
      • Chapter 19: Conversion Transactions