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
At the beginning of this series, I mentioned briefly that taxpayers can use tax-loss harvesting approaches in tandem with a number of investment strategies, which we will go into in more detail in Part III. Many of these...more
7/25/2025
/ Capital Gains ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investment ,
Investors ,
IRS ,
Securities ,
Tax Deductions ,
Tax Liability ,
Tax Losses ,
Tax Planning ,
Taxation ,
Wash Sale Rules
Do the tax hedge rules apply to consolidated tax groups? Yes. The Treasury Regulations treat members of a consolidated corporate group as divisions of a single entity. As a single entity, the risks and positions of all group...more
5/3/2024
/ Business Taxes ,
Capital Gains ,
Capital Losses ,
Corporate Taxes ,
Hedges ,
Hedging ,
Income Taxes ,
Popular ,
Securities Dealers ,
Tax Planning ,
Tax Returns
What are the tax accounting rules for hedges? Whether or not a qualified tax hedge is properly identified, it must be tax accounted for under a method that clearly reflects income. The timing of gains and losses on hedges...more
Businesses often manage their price risks by hedging those risks with financial derivative contracts. Because businesses generate ordinary income and loss on their normal business activities, they want to be sure their...more
It is a common practice for businesses to manage their business price risks by entering into derivative contracts. Because their business activities generate ordinary income and loss, they want to obtain ordinary tax...more
You need to consider how you’ll report digital asset transactions on your 2022 tax returns. Tax reporting requirements for digital assets have changed yearly since 2019, when the IRS first added a question about crypto to IRS...more
3/21/2023
/ Bitcoin ,
Cryptocurrency ,
Digital Assets ,
Financial Planning ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investment Products ,
IRS ,
Non-Fungible Tokens (NFTs) ,
Stablecoins ,
Tax Liability ,
Tax Planning ,
Virtual Currency