Financial Products: Taxation, Regulation and Design (2020 Supplement) - U.S.

Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman

A three-volume set, the book provides a road map to work one's way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions.

Part 1 Overview of the Markets

Part 2 Overview of Selected Market Participants

Part 3 Taxation of Market Participants

Part 4 Taxation of Capital Transactions

Part 5 Taxation of Ordinary Income Transactions

Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations

Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations

Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions

Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests

Part 10 Taxation of Debt Securities and Options on Debt Securities

Part 11 Taxation of Asset-Backed Securities

Part 12 Taxation of Physical Commodities and Options on Commodities

Part 13 Taxation of Section 1256 Contracts

Part 14 Tax Consequences of Holding Offsetting Positions (Straddles)

Part 15 Foreign Currency and International Operations

Part 16 Notional Principal Contracts

December 2017

6" x 9"

pages 1,152