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- Title
Current Guidance Developments: TCJA--Is Hedge Accounting a "Special" Method of Accounting?
- Authors
Kunkel, Paul
- Abstract
The article offers guidance developments from the U.S. Internal Revenue Service, focusing on hedge method of accounting for purposes of Internal Revenue Code Section 451 (b) under the Tax Cuts and Jobs Act (TCJA) of 2017. It looks at the potential impact of some of the provisions of TCJA on the timing of income, deduction, gain or loss from hedged or hedging items and explores the proper interaction of Code Sec. 451 and the hedge timing rules.
- Subjects
UNITED States; INTERNAL revenue law; ACCOUNTING methods; TAXATION of hedging (Finance); TAXATION of hedge funds; TAX reform; UNITED States. Internal Revenue Service
- Publication
Journal of Taxation of Financial Products, 2018, Vol 16, Issue 1, p5
- ISSN
1529-9287
- Publication type
Article