263(g) (the straddle
rules) govern the taxation of straddle
can also be found in 3-word phrases if the second word is included in the straddle
: JUST A TICK (cpf), EAU DE NIL (Cham), THANKS A MILLION; and what the exchange rate has done--RISEN TEN CENTS (coined).
Although it is possible to sell straddles
based on an incorrect comparison of volatilities, the larger risk from selling straddles
often arises from the correlation between returns and volatility as well as large changes in asset price over a short period.
In the case in which an LAR-A and an LAR-B interacted, the LAR-B came up to the LAR-A on the trail and first tried to straddle
it; then the lizards circled each other for about three seconds.
is an advanced trading strategy that involves holding long and short positions, such as buying both a put and call option, that essentially offset one another.
It covers not only those pelagic giants-such as sharks, tuna, and marlins-that can migrate throughout the ocean, but also the stocks of smaller, less migratory fish whose range merely straddles
the 200-mile exclusive economic zone (EEZ) of at least one country.
Other than Letter Ruling 199925044, no regulations or other guidance addressing the treatment of unbalanced straddles
has been issued.
Called the Coupled Ocean-Atmosphere Response Experiment, the project will probe the atmosphere and ocean in the vicinity of a huge pool of warm water that straddles
1031 and 752, when an exchange straddles
two years, partners could realize income in the year the partnership relinquishes property subject to debt, even though, in the following year, the entity timely receives replacement property encumbered by debt equal to or greater than the relinquished property's debt.
Parkfield, the tiny California town that straddles
the San Andreas fault, is where seismologists are waiting for an earthquake to happen (SN:4/13/85,p,228).
NAU is focused on two key projects: the Pajala Shear Zone iron ore project which straddles
the border between Finland and Sweden, and the Norra-Barsele gold project in Sweden.
Commentators have argued that straddles
inadvertently created as the result of conversion to the euro should not be subject to these rules.