Options allow investors and traders to enter into positions and to make money in ways that are not possible simple by buying or selling short the underlying security. If you only trade the underlying ...

Options strategies can seem complicated, but that's because they offer you a great deal of flexibility in tailoring your potential returns and risks to your specific needs. One interesting strategy ...

On August 2, 2013, the IRS issued temporary regulations (the "Temporary Regulations") relating to accrued gain or loss associated with a position that becomes part of section 1092(b)(2) identified ...

Taxpayers who enter into offsetting positions in actively traded personal property where one or more—but not all—of the positions making up a straddle are taxed as section 1256 contracts (while ...

The following is an updated interview that originally appeared in the Fall 2012 issue of SENTIMENT magazine, and was reprinted in the market commentary from the July 2016 edition of The Option Advisor ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

The IRS has ruled privately that it may be permissible for a taxpayer to identify which shares of stock are part of a straddle and which shares are used as collateral for a loan using appropriately ...