Part 2 of 5 Financial Products Tax Series: Capital v. Ordinary: Exploring the Limits of Section 1234A

Date & Time: Thursday, February 6, 2014 from 12:00 pm to 1:30 pm

CLE Credit: No

Event Description
This panel will explore the application of section 1234A to financial instruments in light of Pilgrim's Pride, a recent tax court case that held that the abandonment of securities results in a capital loss under section 1234A. Panelists will discuss the court's analysis and its implication for prior Internal Revenue Service (IRS) guidance as well as a variety of everyday financial transactions.

This luncheon program is sponsored by the Financial Products Committee of the Taxation Section.

D.C. Bar Conference Center
1101 K Street, NW, Conference Center
(Metro Center Station)
Washington DC 20005

Contact Information
Sections Office
Phone: 202-626-3463
Fax: 202-824-1877

  • David Cubeta, Miller & Chevalier

  • Michael Yaghmour, PwC

  • Helen Yanchisin, Deloitte Tax LLP


Government and Non-Profit Employees


Government Brown Bag (Please bring Government ID)


Law Students


Non-Section Members


Taxation Section