Taxpayers invest to make money and hope to earn a decent return on their investments. Tax-loss harvesting can be used as part of a taxpayer’s overall investment strategy without affecting investment returns, while offsetting...more
8/11/2025
/ Asset Management ,
Capital Gains ,
Capital Markets ,
Hedge Funds ,
Income Taxes ,
Investment Funds ,
Investment Management ,
IRS ,
Passive Investments ,
Securities ,
Stocks ,
Tax Liability ,
Tax Losses ,
Tax Planning ,
Taxation ,
Wash Sale Rules
What is the “tax character” of a hedge? A taxpayer receives ordinary gain or loss on qualified hedges that have been properly identified in accordance with Treasury Regulation § 1.1221-2. This allows a taxpayer to ensure that...more
4/12/2024
/ Asset Management ,
Business Taxes ,
Capital Losses ,
Corporate Taxes ,
Debt ,
Hedges ,
Hedging ,
Interest Rates ,
Internal Revenue Code (IRC) ,
Investment ,
Reporting Requirements ,
Risk Management ,
Tax Planning
The taxation of derivatives and financial products has developed in an uncoordinated and piecemeal fashion. Tax rules have largely been enacted in response to what the government has perceived as abusive transactions —...more
3/22/2023
/ Anti-Abuse Rule ,
Asset Management ,
Derivatives ,
Financial Products ,
Internal Revenue Code (IRC) ,
Investment ,
Investors ,
IRS ,
Tax Liability ,
Tax Planning ,
Wash Sale Rules