Taxpayers who hold virtual currency positions may be subject to the tax straddle rules that require them to defer losses on one offsetting position to the extent of unrecognized gain on other ...

Basically, a “successor position” is a new straddle position that is acquired within 30 days before, or 30 days after, the original position was disposed of at a loss and that replaces that original ...

Market volatility is at a seven-year low and option prices are correspondingly cheap, which makes it a good time to consider buying options. Debit positions, such as the outright purchase of puts or ...