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Tax Court Rules that Extensions of Variable Prepaid Forward Contracts Do Not Result in Taxable Exchanges
  • Proskauer Rose LLP
  • USA
  • April 27 2017

Last week, in McKelvey v. Commissioner the U.S. Tax Court held that the extension of a typical variable prepaid forward contract (“VPFC”) did not

Janicelynn Asamoto Park
  • Proskauer Rose LLP