A number of Code sections must be considered in determining the correct tax treatment of foreign currency straddles
Maher Terminals LLC in the USA has ordered 8 more straddle
carriers from Konecranes.
If the termination of one position had any impact on any offsetting position, the numerous cases discussing tax-motivated straddles
would never have arisen; in addition, 1RC section 1092 would not be necessary.
2) If the mixed straddle
also qualifies as an "identified tax straddle
," the owner may elect (subject to the conditions described in (1), above) to exclude the IRC Section 1256 contract (or contracts) from the mark-to-market tax rules and further elect to have all positions in the straddle
(including the IRC Section 1256 contracts) taxed under the rules that apply to "identified tax straddles
: This strategy is the reverse of long straddle
and is implemented by selling a call and a put option with the same underlying security, strike price and expiry date.
a thin line,'' said George Silverman, the marketing strategist.
CLOSE CALL: The fallen crane jib straddles
a footpath next to the former Rathbone hospital
Venus as a Boy is Sutherland's first novel to appear in the United States, and suggests that in a black European literary world dominated by the staggering achievement of Zadie Smith and a contemporary Scottish literary landscape still adjusting itself to the impact of Irvine Welsh (author of Trainspotting), the writing of Luke Sutherland straddles
BodyVox, the good-humored, light-hearted company that straddles
the line between pop culture and high art, returns to The Joyce November 15-20.
Priority, but not exclusivity, is given here to those straddles
in which at least 2 letters come from each of the 2 words (in MASS HYSTERIA only one letter of SHYSTER occurs in the first word).
The incidence of several cancers is especially high on the Four Corners Navajo Reservation, which straddles
the Arizona-New Mexico border.
Oil the contrary, Kerry's straddles
are troubling in one who aspires to trustworthy leadership.