Limitation on the Ability To Generate Leg-Out Losses in Currency Transactions

Carman, P.D.

Limitation on the Ability To Generate Leg-Out Losses in Currency Transactions

Journal

Author

Carman, P.D.

Country

United States

Published Date

1 November 2012

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 6

DOI

https://doi.org/10.59403/e76na6

Document

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The author analyses temporary regulations recently issued by the US Internal Revenue Service which are intended to clarify rules on the legging-out of qualified hedging transactions that consist of multiple components.

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Limitation on the Ability To Generate Leg-Out Losses in Currency Transactions