1256 contractの例文
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- IRS is not clear on whether DIA and SPY options should be treated as section 1256 contracts.
- Tax reporting for Section 1256 contracts is significantly simpler than for stocks, options, and single-stock-futures.
- Under U . S . tax law, E-minis may qualify as 1256 Contracts, and benefit from several tax advantages as well.
- On one hand, these do not settle in cash ( most Section 1256 contracts do ), but on the other hand they meet the definition of a " broad-based " index option.
- Section 1256 contract net losses can be carried back 3 years ( instead of being carried forward to the following year ), but only to a year in which there is a net Section 1256 contracts gain, and only up to the extent of such gain ( the carrying back cannot produce a net operating loss for the year ).