Hedging or Speculation: Watch Who Does the Hedging

Date
2004-01-16
Authors
Harl, Neil
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Iowa State University Digital Repository
Abstract

It 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.2

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