Identification of hedging transactions - US Technical Advice Memorandum of 11 March 2005 and more

Journal
Joseph, A.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 5
PriceUSD 45

Deals with TAM 200510028 which was released on 11 March 2005 by the IRS on how a taxpayer's liability relating to hedging transactions is to be treated under US Treas. reg.1-1221-2.