Taxpayers who hold virtual currency positions may be subject to the tax straddle rules that require them to defer losses on one offsetting position to the extent of unrecognized gain on other ...

Taxpayers who enter into offsetting positions in actively traded personal property where one or more—but not all—of the positions making up a straddle are taxed as section 1256 contracts (while ...

Market volatility is at a seven-year low and option prices are correspondingly cheap, which makes it a good time to consider buying options. Debit positions, such as the outright purchase of puts or ...