Final Regulations on Hedging

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T12:55:02.000
dc.date.accessioned 2020-06-29T22:59:34Z
dc.date.available 2020-06-29T22:59:34Z
dc.date.embargo 2017-05-31
dc.date.issued 1994-09-16
dc.description.abstract <p>After the Internal Revenue Service lost in the Tax Court in 1993 on the issue of whether hedges produced capital gain or loss treatment, the Department of the Treasury issued temporary and proposed regulations abandoning its position. The Service and the Treasury in the regulations agreed that most hedging transactions are properly considered to produce ordinary gains and losses. The regulations have now been made final with a few modifications from the regulations as proposed.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol5/iss18/1/
dc.identifier.articleid 1253
dc.identifier.contextkey 10234080
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol5/iss18/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4013
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol5/iss18/1/AgLawDigest_v05n18_01.pdf|||Fri Jan 14 17:39:57 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Final Regulations on Hedging
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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