Excerpt from Background on Commodity Tax Straddles and Explanation of S. 626
This pamphlet provides background information for a joint public hearing scheduled on Friday, June 12, 1981, by the Subcommittee on Taxation and Debt Management and the Subcommittee on Energy and Agricultural Taxation of the Senate Committee on Finance on S. 626 and other legislative proposals relating to tax straddles.
Because most tax straddles are structured at least partially in commodity futures contracts, the pamphlet describes the futures industry, futures trading, and tax-motivated transactions in futures. In addition, the pamphlet outlines the present law governing the taxation of futures transactions and explains the provisions of S. 626. Finally, the pamphlet describes two principal alternative proposals: (1) offsetting commodity gains and losses and (2) a marking-to-market system.
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