Taxation of index options : United States

Journal
Hammer, V.; Rosier, A.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 1
Price USD 45

Part of a comparative survey focusing on the tax problems raised in the Norwegian, United Kingdom and USA jurisdictions, by the most common types of index options: Asian options, end-end options, cliquet options, multi-cliquet options, look-back options, lock-in options and step-up options.