Dividends |
1099 Due Date |
R & E Tax Credit | Section 482 |
Section 475 |
Subpart F |
Tax Straddle |
US-Japan Tax Treaty
TAX STRADDLE RULES
SIA strongly opposes elimination of the "qualified covered call" exception to the tax straddle rules
SIA is urging Congress to reject a provision that was included in international tax legislation recently approved by the Senate Finance Committee that would eliminate the "qualified covered call" exception to the tax straddle rules. This exception plays an important role in preserving investment opportunities and in maintaining the liquidity of capital markets.
