hedge + transaction

0.04 hits per million
1 Transactions that are not hedging transactions .
2 A futures contract that is a hedging transaction generally produces ordinary gain or loss.
3 Retain the identification of each hedging transaction with your books and records.
4 The straddle is a hedging transaction .
5 The marked-to-market rules, described earlier, do not apply to hedging transactions .
6 For more information about hedging transactions , see Regulations section 1.1221-2.
7 Accounting methods for hedging transactions .
8 Your books and records must describe the accounting method used for each type of hedging transaction .
9 Hedge fund: A fund which may engage in hedged transactions or hedged investment strategies.
10 Prior to September 15, 2008, this exposure had been reduced through mark-to-market adjustments and hedging transactions .
11 These exchange losses related primarily to hedging transactions in Thailand and the revaluation of U.S. dollar holdings in Taiwan.
12 The termination of a commodity futures contract generally results in capital gain or loss unless the contract is a hedging transaction .
13 Clearly identify any hedging transactions on your books and records before the end of the day you entered into the transaction.
14 You clearly identified the transaction as being a hedging transaction before the close of the day on which you entered into it.
15 other than price and quantity, or participate in a "request for quote process" subject to the rules of a DCM or SEF; (e) does not directly, or through an affiliated person, offer or provide swap clearing services to third parties; (f) does not, directly or through an affiliated person, enter into swaps that would qualify as hedging physical positions or hedging or mitigating commercial risk, with the exception of swaps that are executed opposite a counterparty for which the transaction would qualify as a bona fide hedging transaction ; (g) does not participate in any market making program offered by a DCM or SEF; and (h) complies with the record keeping and risk management requirements of relevant CFTC regulations with respect to each such swap as if it were an SD.
16 This means that your accounting method must reasonably match the timing of income, deduction, gain, or loss from a hedging transaction with the timing of income, deduction, gain, or loss from the item or items being hedged.
17 Gains or losses from hedging transactions that hedge supplies of a type regularly used or consumed in the ordinary course of your trade or business may be ordinary gains or losses.
18 Farmers who file their income tax returns on the cash method report any profit or loss on the hedging transaction on Schedule F, line 8.
19 Futures transactions with exchange-traded commodity futures contracts that are not hedging transactions , generally, result in capital gain or loss and are subject to the mark-to-market rules discussed in Publication 550.
20 Hedging transactions .
21 Dispositions discussed in this chapter include sales, exchanges, foreclosures, repossessions, canceled debts, hedging transactions , and elections to treat cutting of timber as a sale or exchange.
22 For specific requirements concerning identification of hedging transactions and the underlying item, items, or aggregate risk being hedged, see Regulations section 1.1221-2(f).
23 If you have multiple transactions in the commodity futures market during the year, the burden of proof is on you to show which transactions are hedging transactions .
24 A futures contract is a hedging transaction if you enter into the contract in the ordinary course of your business primarily to manage the risk of interest rate or price changes or currency fluctuations on borrowings, ordinary property, or ordinary obligations. (Generally, ordinary property or obligations are those that cannot produce capital gain or loss under any circumstances.) For example, the offset or exercise of a futures contract that protects against price changes in your business inventory results in an ordinary gain or loss.
25 Hedging transaction .
26 For more information, see the definition of hedging transaction , earlier, and the discussion of hedging transactions under Commodity Futures , later.
27 For more information, see the definition of hedging transaction , earlier, and the discussion of hedging transactions under Commodity Futures , later.
28 The limit on hedging losses does not apply to any hedging loss to the extent that it is more than all your unrecognized gains from hedging transactions at the end of the tax year that are from the trade or business in which the hedging transaction occurred.
29 The shares must not be subject to a hedging transaction during this time period in order to qualify; therefore, if you regularly engage in hedging transactions or other derivative transactions, you may want to consider more complicated investment techniques, such as selling a qualified covered call, in order to take advantage of the lower rates.
30 The shares must not be subject to a hedging transaction during this time period in order to qualify; therefore, if you regularly engage in hedging transactions or other derivative transactions, you may want to consider more complicated investment techniques, such as selling a qualified covered call, in order to take advantage of the lower rates.
31 The company also documents the assessment, both at hedge inception and 81 Statements Chapter 5 on an on-going basis, of whether the derivatives used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items.
32 How will members ascertain that mortgage banker transactions are actually hedging transactions ? 00 Eligible Collateral: FINRA believes that all margin eligible securities, with the appropriate margin requirement, should be permitted as collateral to satisfy required margin.
33 The rule will continue to allow retail customers access to hedging transactions and other forex transactions through brokerdealers, without the need to shift business and open new accounts at other market intermediaries. 128 See, e.g., French, Kenneth R. and James M. Poterba.
34 As we noted in the 2011 Interim Rule Release, some of these transactions, such as hedging transactions may be beneficial to investors as they provide a mechanism for mitigating risks. 98 At the same time, the Commission is aware of potentially abusive practices that can occur in the retail forex market.
35 Gains: From the sale on exchange of inventory, dealer property, property that gives rise to active rent or royalty income, property that gives rise to income from the active conduct of a financing or insurance business, and property that was used in the CFC's trade or business, from commodities transactions that are from the sale of commodities In the active conduct of commodities business or from bona fide hedging transactions with respect to such sales; From currency gains and losses directly related to the business needs of the CFC (IRC section 954(c)(2)(C) and Treas.
36 with the intent to operate a business other than that of a Financial Institution; provided, that the NFFE shall not qualify for this exception after the date that is 24 months after the date of the initial organization of the NFFE; g) The NFFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganizing with the 13 intent to continue or recommence operations in a business other than that of a Financial Institution; h) The NFFE primarily engages in financing and hedging transactions with or for Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; or i) The NFFE meets all of the following requirements: i. It is established and maintained in its country of residence exclusively for religious, charitable, scientific, artistic, cultural, or educational purposes; ii.
37 In addition, hedging transactions by the stockyard companies was pivotal in the establishment and growth of the Chicago-based commodity exchanges and futures markets.
38 Therefore, you are prohibited from engaging in any hedging transactions involving the Company's stock, any options to purchase the Company's stock, or stock appreciation rights related to the Company's stock.
39 These position limits will not apply to bona fide hedging transactions and counterparties to a bona fide hedge may also be eligible for an exemption.
40 The company has also raised US$575 million this month through a hedging transaction on half of its stake in AerCap, with the proceeds being used to make further investments and pay down debt.