Reporting HTA Losses

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1996-12-06
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

Hedge-to-arrive contracts, which in recent years had spread throughout Midwestern agriculture like a virus, pose important but difficult issues on how the losses are reported for federal income tax purposes. Some guidelines are well known and are relevant in determining whether losses are from hedges and thus are ordinary or are capital in nature.

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