United States - Final Regulations Affirm and Supplement Rules on Mixed Straddles
- United States
- P. Carman
- Derivatives & Financial Instruments, 2014 (Volume 16), No 5
- 11 September 2014
The author considers the final recently issued regulations governing the treatment of mixed straddles. Taxpayers that were not cherry-picking gains and losses with the mixed straddle rules, may well face accounting headaches, while taxpayers that were using the same rules to match gains and losses within a taxable year, will need to examine alternative strategies.