Back to Search Start Over

Commodity Hedging Transactions and the Sales Factor.

Authors :
Sawyers, Roby B.
Sonnier, Blaise M.
Source :
Taxes: The Tax Magazine. March, 2022, Vol. 100 Issue 3, p17, 4 p.
Publication Year :
2022

Abstract

Introduction Two cases from 2021 and a third from 2018 deal with issues regarding the state tax treatment of proceeds from commodity hedging transactions. The question in all three cases [...]

Subjects

Subjects :
Hedging (Finance) -- Laws, regulations and rules
State taxation -- Laws, regulations and rules
Commodity markets -- Laws, regulations and rules
Sales tax -- Laws, regulations and rules
Government regulation
Uniform Division of Income for Tax Purposes Act

Details

Language :
English
ISSN :
00400181
Volume :
100
Issue :
3
Database :
Gale General OneFile
Journal :
Taxes: The Tax Magazine
Publication Type :
Periodical
Accession number :
edsgcl.714973841

Tools

Authors Abstract Subjects Details