Financial Products: Taxation, Regulation and Design

Part One: Overview of the Markets

Part Two: Overview of Selected Market Participants

Part Three: Taxation of Market Participants

Part Four: Taxation of Capital Transactions

Part Five: Taxation of Ordinary Income Transactions

Part Six: Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations

Part Seven: Treatment of Gain or Loss on Terminations of Contract Rights and Obligations

Part Eight: Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions

Part Nine: Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests

Part Ten: Taxation of Debt Securities and Options on Debt Securities

Part Eleven: Taxation of Asset-Backed Securities

Part Twelve: Taxation of Physical Commodities and Options on Commodities

Part Thirteen: Taxation of Section 1256 Contracts

Part Fourteen: Tax Consequences of Holding Offsetting Positions (Straddles)

Part Fifteen: Foreign Currency and International Operations

Part Sixteen: Notional Principal Contracts