Michael Indelicato

Michael Indelicato

Seward & Kissel LLP

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IRS Proposes Regulations Regarding Tax Treatment of Certain Basket Option Contracts and Basket Contracts

Last week, the Internal Revenue Service (“IRS”) proposed regulations (the “Proposed Regulations”) to treat certain basket contracts as listed transactions. Basket contracts were previously identified as transactions of...more

7/17/2024  /  Basket Transactions , Contract Terms , Disclosure Requirements , Financial Contracts , IRS , Penalties , Proposed Regulation , Tax Returns
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