Part 2 Only: Introduction to the Taxation of Financial Instruments Series:Special Rules & Regimes Applicable to the Taxation of Financial Transactions

Date & Time: Thursday, October 9, 2014 from 6:00 pm to 9:15 pm

CLE Credit: Yes

Event Description
Credit: 3.0 Credit Hours

This session addresses a variety of special rules that apply to the taxation of financial transactions. Learn about the application and consequences of the straddle rules found in IRC §1092. Rules applicable to "constructive sales" of appreciated financial positions under IRC §1259 and the constructive ownership rules of §1260 also are explained.  


In the second half of this session, find out about three special regimes that apply to the taxation of certain financial transactions:

1. The application and consequences of mark-to-market rules of IRC §475 for dealers in securities.

2. The hedging rules designed to match the character and timing of income and deductions for hedging transactions.

3. The rules of IRC §988 governing currency transactions.

D.C. Bar Conference Center
1101 K Street NW
(Nearest Metro Stop: Metro Center 12th Street)
Washington DC 20005
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Contact Information
CLE Program
Phone: 202-626-3488
Fax: 202-942-9750


  • Craig Gibian, Deloitte Tax LLP
  • Michael Shulman, Shearman & Sterling LLP
  • Michael Yaghmour, PricewaterhouseCoopers LLP


D.C. Bar Members


Government Attorneys




Taxation Section


Printable registration form