Commodity "tax Straddles"U.S. Government Printing Office, 1981 - 385 páginas |
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Commodity "tax Straddles" United States. Congress. House. Committee on Ways and Means Vista completa - 1981 |
Commodity "tax Straddles" United States. Congress. House. Committee on Ways and Means Vista completa - 1981 |
Términos y frases comunes
abuses balanced position board of trade BRODHEAD capital asset capital loss carryback cash and carry Chairman ROSTENKOWSKI Code Commission Committee commodities markets Commodity Exchange commodity straddles commodity traders CONGRESS THE LIBRARY contract market contract months corporation costs deduction defer economic eliminate Federal forward contracts futures contracts futures markets futures trading futures transactions gain or loss gains and losses Ginnie Maes grain hedgers hedging holding period interest rates Internal Revenue Service investment investors involved legislation LIBRARY OF CONGRESS liquidity long position long-term capital gain mark to market market liquidity non-RFC offsetting positions ordinary income ordinary loss percent personal property problem produce proposed purchase result RFCs risk securities dealers sell short position short sale short-term capital soybeans speculators spread spread trading spreaders straddle transactions T-bill tax avoidance tax laws tax shelter tax treatment taxable taxpayer term capital gain tion wash sale wheat
Pasajes populares
Página 382 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Página 254 - ... may cooperate with any department or agency of the Government, any State, Territory, District, or possession, or department, agency, or political subdivision thereof...
Página 346 - Gains from futures transactions in any commodity on or subject to the rules of a board of trade or commodity exchange.
Página 346 - ... exchange upon which the entire amount of gain or loss was recognized by law), or has entered into a contract or option so...
Página 254 - Columbia and elsewhere, and there are hereby authorized to be appropriated, out of any moneys in the Treasury not otherwise appropriated, such sums as may be necessary for such purposes.
Página 247 - ... (a) hedging any transaction in interstate commerce in grain or the products or by-products thereof, or (b) determining the price basis of any such transaction in interstate commerce, or (c) delivering grain sold, shipped, or received in interstate commerce for the fulfillment thereof...
Página 249 - ... is or may be used for (a) hedging any transaction in interstate commerce in such commodity or the products or byproducts thereof, or (b) determining the price basis of any transaction in interstate commerce in such commodity, or (c) delivering any such commodity sold, shipped, or received in interstate commerce for the fulfillment thereof...
Página 252 - ... and agrees to comply, with such terms and conditions as are or may be imposed lawfully on other members of such board...
Página 249 - ... trading privileges thereon. The words "futures commission merchant" shall mean and include individuals, associations, partnerships, corporations, and trusts engaged in soliciting or in accepting orders for the purchase or sale of any commodity for future delivery on or subject to the rules of any contract market...
Página 252 - ... has violated any of the provisions of this Act or any of the rules, regulations, or orders of the Commission thereunder, the Commission...