| 翻訳と辞書 |
| dealer equity option ： ウィキペディア英語版 |
dealer equity option
A dealer equity option is any equity option listed on a qualified board of exchange, that is bought or granted by an options dealer (any person registered with an appropriate national securities exchange as a market maker or specialist in listed options).〔(【引用サイトリンク】url=http://www.irs.gov/publications/p550/ch04.html#en_US_2010_publink100010326 )〕〔(【引用サイトリンク】url=http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00001256----000-.html )〕 The dealer should be registered with the qualified board of exchange where the option is listed.
Under U.S. tax law, a dealer equity option qualifies as a 1256 Contract, and benefits from several tax advantages.
==See also==
* 1256 Contract
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
■ウィキペディアで「dealer equity option」の詳細全文を読む
スポンサード リンク
| 翻訳と辞書 : 翻訳のためのインターネットリソース |
Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.
|
|