The Use of Derivatives in Tax Planning

The Use of Derivatives in Tax Planning

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The Use of Derivatives in Tax Planning provides insightful and in-depth coverage of timely issues including: tax treatments of notional principal contracts, taxation of credit derivatives, derivative tax planning applications for fixed-income instruments, using derivatives to shift income, enhancing after-tax returns, working with the straddle rules of tax code sections 1092 and 263(g), derivatives in the charitable world, using OTC equity derivatives for high-net-worth individuals, corporate applications of derivatives, synthetic exchangeables and convertibles, and structures and selected tax issues.As already stated, an option that is aquot;deep in the moneyaquot; would not be a QCCO. Accordingly, a straddle including a position that is a deep in-the-money option would be subject to the straddle rules and the interest and carrying-chargeanbsp;...

Title:The Use of Derivatives in Tax Planning
Author:Frank J. Fabozzi, CFA
Publisher:John Wiley & Sons - 1998-06-20


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