Journal Issue:
Agricultural Law Digest: Volume 12, Issue 18

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Care Needed to Assure Hedging Result
( 2001-09-07) Harl, Neil ; Iowa State University Digital Repository

The line between hedging and speculation is critical, especially if a loss occurs. Although gains from speculative transactions are capital gains, losses are capital losses. Gains or losses arising from speculative transactions are treated as if they were 60 percent long-term and 40 percent short-term without regard to the actual holding period. Long-term capital losses can be used to offset long-term capital gains and, for individuals, up to $3,000 of ordinary income each year.

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Cases, Regulations, and Statutes
( 2001-09-07) Achenbach, Robert ; Iowa State University Digital Repository
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