Bloomberg/BNA published a financial derivatives tax treatise authored by Jacob Birnbaum titled "Taxation of Exchange-Traded Options."
According to Bloomberg/BNA, the treatise provides:
Expert analysis on the rules governing the tax treatment of Exchange-Traded Options. It is intended to assist traders in maximizing their after-tax trading profits. This comprehensive guide is supported by links to relevant primary source information, including tax code, treasury regulations, proposed regulations, IRS publications, and more. Topics covered include tax advantages and disadvantages associated with trading Exchange-Traded Options, anti-tax abuse provisions, “Equity Options" and “Nonequity Options”, the Constructive Sale Rule, the Wash Sale Rule, the Tax Straddle Rule, and more.
The treatise can be accessed by subscribers to Bloomberg/BNA’s Tax and Accounting Center.