Publisher's Synopsis
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, derivative tax planning applications for fixed–income instruments, using derivatives to shift income, enhancing after–tax returns, working with the straddle rules of tax code sections 1092 and 263(g), 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.
