In Advice Memorandum 2010-005, the Internal Revenue Service (IRS) set out its position that “basket options” conveyed so many attributes of ownership over the securities referenced in these options to the optionee that the...more
4/23/2025
/ Basket Transactions ,
Capital Gains ,
Disregarded Entities ,
Financial Markets ,
Hedge Funds ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Securities Transactions ,
Tax Court ,
Tax Liability ,
Tax Planning