Limitation on the Ability To Generate Leg-Out Losses in Currency Transactions

Journal
Carman, P.D.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 6
Format/Price
JournalUSD 45

The author analyses temporary regulations recently issued by the US Internal Revenue Service which are intended to clarify rules on the legging-out of qualified hedging transactions that consist of multiple components.