IT-479R "Transactions in Securities" 29 February 1984 (archived)

11. Some of the factors to be considered in ascertaining whether the taxpayer's course of conduct indicates the carrying on of a business are as...

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Ordinary taxpayers generally entitled to capital treatment on share option transactions

25. For taxpayers, other than those described in 24 above...

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Where the writer of a put or call option treats gains or losses on income account, the premiums received will not be income until the option is...

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Trader or dealer is an underwriter, professed dealer, dealer employee participating in underwriting, person who uses special knowledge to realize...

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