Richard Corn

Proskauer Rose LLP

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Federal Appellate Court Rules that Certain Foreign Currency Options Are Subject to the Section 1256 Mark-to-Market Regime

Recently, in Wright v. Commissioner, the United States Court of Appeals for the Sixth Circuit has reopened the question of the application of Section 1256 to foreign currency options (and also, possibly, to foreign currency...more

2/8/2016 / Banking Sector , Derivatives , Foreign Currency , Income Taxes , IRS , Mark-To-Market , Swaps

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Richard Corn

Proskauer Rose LLP

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Latest Posts › Foreign Currency

Federal Appellate Court Rules that Certain Foreign Currency Options Are Subject to the Section 1256 Mark-to-Market Regime

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