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FASITS

2021-01-11 by admin

Derivatives and Financial Instruments, IBFD (2001), with Ann E. Singer

Hammer and Singer wrote about possible scenarios in which assets are contributed to a FASIT and securities are issues secured by those assets.

Read more here or download the article FASIT

Filed Under: Publications

Financial Products Columnist

2021-01-11 by admin

CPA Journal, Journal of the New York State Society of Certified Public Accountants, 1996-2000

Filed Under: Publications

Taxation of Index Options

2021-01-11 by admin

Derivatives and Financial Instruments, IBFD, January/February 2000

This article provides an overview of the federal income tax treatment of the proceeds arising from certain types of index options, both in the hands of the holder and in the hands of the writer.

Read more about Index Options here or download the article here DFI 2000-1 Index Options

Filed Under: Publications

Taxation of Hybrid Instruments

2021-01-11 by admin

Derivatives and Financial Instruments, IBFD, November/December 1999

A comparative survey that focused on the United States’ name equity and debt. And if the US tax rules are consistent with straight equality or debt instruments or not.

Read the full text here: Hybrid Instruments

Or Download here: DFI 1999-11 Hybrids

Filed Under: Publications

Methods of Mathematical Finance

2021-01-11 by admin

Derivatives and Financial Instruments, IBFD, September/October 1999

In this issue of Derivatives and Financial Instruments, Viva Hammer wrote a book review of Methods of Mathematical Finance by Karatzas and Shreve

Read the full text here: Methods Full or download here: DFI 1999-9 Methods Mathematical Finance

Filed Under: Publications

Taxation of Credit Derivatives

2021-01-11 by admin

Derivatives and Financial Instruments, IBFD, July/August 1999

Viva Hammer outlines the major US Federal income tax consideration in analyzing credit derivatives, focusing on the taxation of total return swaps and credit put options. Read the full text here or download -> DFI-1999-7 CDS

Filed Under: Publications

Financial Risk Management

2021-01-11 by admin

Derivatives Tax, Regulation, Finance, November 1998

Filed Under: Publications

Accounting and Tax Implications of Credit Derivatives

2021-01-11 by admin

Credit Derivatives, ed. Satyajit Das, John Wiley, 1998

Filed Under: Publications

Taxation of Equity Derivatives

2021-01-11 by admin

Equity Derivatives: Applications in Risk Management, Risk Publications, 1997

Filed Under: Publications

US Tax Aspects of Equity Derivatives

2021-01-11 by admin

Tax Management Financial Products Report, November 1997

This article addresses three basic type of equity derivatives: options, forwards/ futures and swaps. Each is examined from the perspective of several fundamental tax questions: time, character, source withholding and tax ownership

Read the full text here or download the article TMFPR 1997 Equity Derivatives

Filed Under: Publications

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