IT-479R "Transactions in Securities"

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Ordinary taxpayers generally entitled to capital treatment on share option transactions

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.