transcript   Transcript

FX Issues (Including Straddles)

Recorded on: Jan. 17, 2018
Running Time: 01:00:25

Full Transcript:

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Taken from the Web Program Taxation of Financial Products and Transactions 2018 Recorded January 2018 in New York

FX Issues (Including Straddles) [01:00:25]

  • Basic Section 988 concepts
  • Section 988/1256 overlap rules
  • Can FX gain be deferred under a GRA?
  • FX losses in wash sale transactions and straddles

Mark E. Erwin, Lena Y. Hines, Matthew A. Stevens, Howard A. Wiener

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • Section 988: Certain Currency Aspects of US Taxation
    Howard A. Wiener, Lena Y. Hines
Presentation Material
  • Proposed Regulations Impacting 988 Transactions and other Section 988 Issues
    Lena Y. Hines, Matthew A. Stevens, Howard A. Wiener
    Mark E. Erwin ~ Acting Deputy Associate Chief Counsel (Financial Institutions & Products), Internal Revenue Service
    Howard A. Wiener ~ KPMG LLP
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