The Use of Derivatives in Tax Planning

The Use of Derivatives in Tax Planning provides insightful and in-depth coverage of timely issues including tax treatments of notional principal contracts, taxation of credit derivatives, and derivative tax planning applications for fixed-income instruments. This book also demonstrates how to utilize derivatives to shift income, enhance after-tax returns, and work with the straddle rules of tax code sections 1092 and 263(g). The Use of Derivatives in Tax Planning also covers derivatives in the charitable world, using OTC equity derivatives for high-net-worth individuals, corporate applications of derivatives, synthetic exchangeables and convertibles, and structures and selected tax issues.