BREAKING DOWN Taxation. Taxation dibedakan dari bentuk pembayaran lainnya, seperti bursa pasar, dalam perpajakan itu tidak memerlukan persetujuan dan tidak terkait langsung dengan layanan yang diberikan. Pemerintah memaksa perpajakan melalui ancaman kekuatan implisit atau eksplisit Perpajakan secara hukum berbeda. Daripada pemerasan atau raket perlindungan karena institusi yang memberlakukan adalah pemerintah, bukan aktor swasta. Sistem perang telah bervariasi di antara wilayah hukum dan waktu. Dalam kebanyakan sistem modern, perpajakan terjadi pada aset fisik, seperti properti, dan kejadian tertentu, seperti Transaksi penjualan Perumusan kebijakan pajak adalah salah satu isu paling kritis dan kontroversial dalam politik modern. Percobaan di Amerika Serikat. Awalnya, pemerintah AS didanai dengan pajak langsung yang sangat sedikit. Sebaliknya, agen federal menilai biaya pengguna untuk pelabuhan dan pemerintah lainnya. Properti Pada saat dibutuhkan, pemerintah akan memutuskan untuk menjual aset dan obligasi pemerintah, atau menerbitkannya sebagai Sessment ke negara bagian untuk layanan yang diberikan Sebenarnya, Thomas Jefferson menghapus pajak langsung pada tahun 1802 setelah memenangkan kepresidenan hanya pajak cukai, yang dicabut Kongres pada tahun 1817 Antara 1817 dan 1861, pemerintah federal tidak mengumpulkan pendapatan internal. Sebuah pajak penghasilan 3 adalah Dipungut pada penerima berpenghasilan tinggi selama Perang Saudara Tidak sampai Amandemen Keenambelas diratifikasi pada tahun 1913 bahwa pemerintah federal menilai pajak pendapatan sebagai barang pendapatan tetap Pada tahun 2016, pajak AS berlaku untuk barang atau kegiatan mulai dari pendapatan sampai rokok Untuk mewarisi dan bahkan memenangkan Hadiah Nobel Pada tahun 2012, Mahkamah Agung AS memutuskan bahwa kegagalan untuk membeli barang atau jasa tertentu, seperti asuransi kesehatan, dianggap sebagai pajak dan bukan denda. Peranan dan Pembenaran untuk Perpajakan. Fungsi paling dasar dari Perpajakan adalah untuk mendanai pengeluaran pemerintah Membedakan justifikasi dan penjelasan untuk pajak telah ditawarkan sepanjang sejarah Pajak awal digunakan untuk su Kelas penguasa pport, meningkatkan tentara dan membangun pertahanan Seringkali, wewenang untuk pajak berasal dari hak ilahi atau supranasional. Pembenaran justifikasi ditawarkan melalui pertimbangan utilitarian, ekonomi atau moral. Pendukung tingkat progresif perpajakan pada penerima berpenghasilan tinggi berpendapat bahwa pajak mendorong lebih banyak Masyarakat yang merata Pajak yang lebih tinggi atas produk dan layanan tertentu, seperti tembakau atau bensin, telah dibenarkan sebagai penghalang pada konsumsi. Advokat teori barang publik berpendapat bahwa pajak mungkin diperlukan dalam kasus di mana penyediaan barang publik secara pribadi dianggap kurang optimal, seperti Seperti halnya dengan mercusuar atau pertahanan nasional. Adalah divisi dari PC CPA Perusahaan Mann Berdasarkan di luar Denver Colorado, dengan bangga kami melayani klien secara nasional Inti dari praktik kami adalah menyediakan layanan Perencanaan Pajak dan Persiapan Pajak kepada pedagang aktif Untuk informasi tambahan tentang bagaimana kami dapat membantu Anda, mohon gunakan Bilah menu di atas layar untuk mempelajari semua layanan kami. Semua klien yang mengirimkan informasi pajak mereka melalui EMAIL juga harus menghubungi Manajer Kantor kami, Carol Aguilar, untuk memverifikasi bukti penerimaan dan masuk ke jadwal. Gagal menelepon akan menunda Pengolahan Pulsa Pulsa Gratis 888 465-2585 Anda. Adalah divisi dari perusahaan Mann CPA's PC Inti dari praktik kami adalah menyediakan layanan perencanaan dan persiapan pajak kepada pedagang aktif Kami menyediakan keahlian dalam Perencanaan dan Pelaporan Pajak untuk Saham, Opsi, Forex dan Futures. Perusahaan kami telah melayani individu-individu yang sukses, Bisnis dan pedagang aktif di seluruh negeri sejak tahun 1988 Kami menyediakan persiapan pajak ahli untuk semua pengembalian pajak badan dan badan usaha, termasuk pengembalian pajak negara bagian dan negara bagian Anda Kami juga merupakan anggota Gold Better Business Bureau klik link di halaman utama kami untuk link Untuk laporan BBB kami. Situasi konsultasi atau pajak Anda akan ditangani secara pribadi oleh Paul S Mann CPA, pemilik dan pendiri PC Paul Company Mann Company memiliki pengalaman lebih dari 20 tahun di bidang akuntansi publik Dia lulus dengan Honours pada tahun 1980 dari Universitas Bentley , Sebuah sekolah akuntansi dan bisnis swasta dan bergengsi yang terletak di area Boston, MA Dia dipekerjakan oleh sebuah kantor akuntan Delapan dan juga menjabat sebagai Chief F Pejabat Keuangan Perusahaan Minyak sebelum memulai praktik CPA sendiri pada tahun 1988 Dia adalah pemegang lisensi lisensi BPA Colorado 9191 dan anggota Perhimpunan CPA Amerika Serikat serta Lembaga Masyarakat CPA Colorado. Dia membawa keahlian dan profesionalisme yang tak tertandingi dalam Mengatasi situasi pajak khusus Anda Secara sederhana, sebagian besar profesional pajak tidak mengetahui undang-undang pajak yang menguntungkan yang khusus untuk efek perdagangan Misi kami adalah membantu pedagang aktif menjadi sadar dan memanfaatkan undang-undang pajak yang menguntungkan ini, dan karena itu membantu Anda untuk Sangat meminimalkan kewajiban pajak Anda Kami mempersiapkan pengembalian pajak untuk klien kami di seluruh negeri. Yang pertama dan terutama kami menyediakan alat untuk membantu Anda mengurangi secara dramatis kewajiban pajak penghasilan Anda. Kami juga memandu Anda melalui labirin pedoman IRS yang spesifik untuk pedagang saham dan komoditas. Kami meringankan Perlunya melacak perdagangan saham individual di akun trading hari Anda, menghilangkan mimpi buruk akuntansi. Kami meringankan Persyaratan untuk melakukan perhitungan penjualan bersih di portofolio perdagangan Anda. Kami akan menyiapkan kembali pajak Anda untuk Anda, atau memberikan pengembalian contoh yang mungkin Anda atau profesional pajak Anda gunakan sebagai peta jalan. Kami menyediakan strategi perencanaan pajak yang berharga untuk saham aktif atau Pedagang komoditas. Kami menawarkan konsultasi telepon dengan para ahli BPA kami untuk menjawab pertanyaan Anda. Singkatnya kami hadir untuk memberi Anda solusi pengurangan pajak dan informasi lainnya yang spesifik untuk situasi perpajakan Anda Kami menawarkan berbagai layanan produk yang penting bagi pedagang aktif Mengurangi pajak Anda. Gigitan adalah 90 perencanaan dan persiapan 10, sekaranglah waktunya untuk bertindak. Kita tidak bisa terlalu menekankan pentingnya pedagang aktif untuk menerapkan strategi pajak ini. Sangat penting. Menyunat aturan kerugian modal 3.000 bersih historis. Mereka membiarkan pengeluaran saat ini penuh Biaya perdagangan tanpa batasan, sehingga menghindari pembatasan deduksi item lain-lain. Memungkinkan perdagangan aktif R untuk tetap memanfaatkan peraturan keuntungan modal jangka panjang yang menguntungkan. Memungkinkan pedagang aktif untuk menghindari peraturan Cuci bersih yang membatasi yang biasanya diterapkan pada investor, sehingga mengurangi mimpi buruk pencatatan yang sangat besar. Mereka mengizinkan pedagang aktif mengurangi kerugian pada pembukaan Serta posisi tertutup. Tujuan kami adalah untuk membantu pedagang aktif untuk mencapai manfaat dari undang-undang perpajakan baru yang mereka ada untuk keuntungan Anda. Jika Anda memenuhi syarat untuk memanfaatkan undang-undang ini, dampaknya pada situasi pajak pendapatan Anda sangat dramatis. Mari lihat contohnya. Untuk ck Trader A memiliki hasil perdagangan berikut Pada tahun pertama, dia menghasilkan 100.000 keuntungan, dan membayar 35.000 pajak. Pada tahun kedua, dia juga tidak melakukan hal yang sama dan benar-benar kehilangan 100.000. Pada tahun kedua dia Hanya dapat mengurangi kerugian 3.000, dan tidak dapat mengembalikan sisa modal yang tersisa terhadap keuntungan atau pajak tahun lalu. Dia memecahkan bahkan dalam kegiatan perdagangannya selama periode dua tahun, namun telah membayar lebih dari 30.000 pajak kepada IRS, oleh karena itu dia kembali Sekutu turun 30.000.Stock Trader B adalah klien Daytradertax Dia memiliki hasil perdagangan yang sama persis dengan Trader A Trader B, dapat mengurangi semua kerugian perdagangannya pada tahun ke dua. Dia dapat mengimbangi gaji pasangannya dan semua jenis pendapatan lainnya. Memiliki kerugian yang tersisa, dia bahkan dapat kembali dan mengubah pengembalian pajak tahun pertamanya dan mendapatkan pajak tersebut kembali Tagihan pajaknya untuk periode yang sama adalah 0 00 Dia benar-benar bahkan Plus, tagihan pajaknya pada tahun pertama kurang dari 35.000 Dibayar oleh Trader A, karena dia bisa menghapus semua pengeluarannya terhadap keuntungannya, yang tidak dapat ditawarkan oleh Pedagang A. Kami menawarkan berbagai layanan dan produk mulai dari Persiapan Pajak Individu dan Bisnis hingga Panduan Pajak Informasi Untuk informasi tambahan yang merinci semuanya. Produk dan layanan, silakan kunjungi halaman Daftar Produk Situs web ini ada di sini untuk keuntungan Anda dan berdiri di belakangnya adalah orang sungguhan, CPA berlisensi, dengan keahlian nyata Kami ingin mendengar kabar dari Anda dan kami ingin membantu Anda. Harus dianggap sebagai bagian yang tak terpisahkan dari peraturan registrasi bisnis yang berlangsung hari ini Situs ini menawarkan alat yang tersedia bagi pedagang aktif, bahwa jika diimplementasikan dengan benar berarti penghematan puluhan ribu dolar pajak secara harfiah dalam satu tahun. Semoga informasi ini bermanfaat Untuk Anda, dan kami berharap bisa mendapatkan Anda sebagai klien yang berharga Kami membuat janji bahwa situasi pajak pribadi Anda sangat penting bagi kami, dan kami akan berusaha untuk membantu Anda dengan cara apa pun yang dapat kami terima Terima kasih telah berkunjung. Mann Company CPA s PC Paul S Mann CPA. Forex Galaxy Scalper. I m bangga menjadi pendukung tim pengembang berbakat ini dan hari ini saya akan menceritakan semua yang anda perlu ketahui Read More F7System adalah EA EA baru oleh Peter Mc Namee Forex Galaxy Scalper Untuk Download Indikator Zwuk Forex Peter mengklaim telah mengembangkan algoritma trading otomatis generasi berikutnya karena perdagangan Forex tidak harus sulit Respons awal dari opsi biner S komunitas sangat positif dan saya 100 di kapal Read More Forex Uap, favorit saya dari semua sistem perdagangan segar dan baru dengan update dibangun untuk mengambil keuntungan ke tingkat yang baru. 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Ini SEKARANG 1 perangkat lunak Binary Options Di gudang senjata saya dan merupakan keharusan bagi semua jenis trader Read More Forex Fury adalah masa depan perdagangan otomatis Saya telah mengujinya selama berbulan-bulan, dan hasilnya adalah kalkulator Forex Scalper yang Luar Biasa 777binary Options Calculator Mengambil 1 spot saat ini Robot Forex terbaik di pasaran, dan tidak ada Forex Galaxy Scalper Hari ini saya akan mengkaji robot sehingga pembaca Forex Robot Nation mendapatkan pemahaman tentang cara kerjanya Forex Galaxy Para pengembang sistem mengklaim bahwa perangkat lunak mereka membuktikan bahwa dimungkinkan untuk memiliki rasio penghargaan risiko yang menguntungkan imbalan sementara membuat Anda mendapatkan keuntungan besar Hari ini saya akan meninjau sistem dan menginformasikan Forex. Binary5 adalah opsi biner 5 menit. Sistem sinyal perdagangan yang mengambil pasar dengan badai Forex Galaxy Scalper Perangkat lunak ini menggunakan strategi pelarian cepat yang dikembangkan oleh Metode Pilihan Jared Visual Basic Gold Read More Tri Star Trader adalah sistem perdagangan Forex baru yang dibangun untuk membantu pedagang mengeluarkan lebih dari 15.000 pips keuntungan Opsi Biner tahun ini Di Iran Hari ini saya akan meninjau ulang perangkat lunak ini dan membiarkan komunitas robot Forex mengerti jika strategi trading ini siap menjadi pemenang jangka panjang, atau hanya. Ikuti perkembangan perdagangan kita hari ini dalam hidup Anda. Kami mengirim lebih dari 1 Juta sinyal di seluruh dunia Berlangganan hari ini untuk mulai menghasilkan uang. Apakah Anda siap untuk bergabung. Saya ingin mendapatkan sinyal ke ponsel saya atau tindakan di ekuitas, bahkan jika perwakilan yang sah o F telah diberitahu tentang atau harus memiliki pengetahuan tentang kemungkinan kerusakan tersebut Dengan ini Anda mengetahui bahwa paragraf ini berlaku untuk semua Konten, barang dagangan dan layanan yang tersedia melalui Situs Karena beberapa negara bagian tidak mengizinkan pengecualian atau batasan tanggung jawab untuk konsekuensial atau insidental Kerusakan, dalam kewajiban negara bagian tersebut dibatasi sejauh diizinkan oleh undang-undang. PENYIMPANAN Kami tidak melakukan diskriminasi berdasarkan usia, ras, asal negara, jenis kelamin, orientasi seksual atau agama. 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YOUR CONSENT UNTUK PEMBERITAHUAN KAMI KIRIM ANDA Anda setuju bahwa Kami memiliki hak untuk mengirimkan informasi tertentu sehubungan dengan Situs Kami dapat mengirimkan informasi ini dan informasi lainnya dalam bentuk elektronik ke alamat email yang Anda tentukan saat membuat akun melalui Situs Anda mungkin memiliki hak untuk mencabut persetujuan ini di bawah Hukum yang berlaku, namun jika Anda melakukannya, kami dapat membatalkan hak Anda atas Pemberitahuan Situs yang diberikan kepada Anda melalui email akan dianggap diberikan dan diterima pada tanggal pengiriman o F email Selama Anda mengakses dan menggunakan Situs, Anda setuju bahwa Anda akan memiliki, atau memiliki akses ke, perangkat lunak dan perangkat keras yang diperlukan untuk menerima pemberitahuan tersebut Jika Anda tidak setuju untuk menerima pemberitahuan secara elektronik, Anda setuju untuk berhenti menggunakan Atau mengakses Situs ini. KONTEN PENGGUNAAN KAMI DITERBITKAN DI SITUS Untuk informasi, data, perangkat lunak, foto, grafik, video, tipografi, grafik, musik, suara, dan materi lainnya secara kolektif, Konten Pengguna, dikirim, dikirim, atau diunggah oleh Anda di Situs ini, Anda setuju untuk memberikan kepada saya dan kontraktor dan mitra bisnis kami masing-masing lisensi yang tidak eksklusif, dapat dipindahtangankan, tidak dapat dilisensikan, bebas royalti, disetor penuh, di seluruh dunia untuk terus-menerus menggunakan, menyalin, melakukan, melakukan, Menampilkan umum, dan mendistribusikan Konten Pengguna tersebut dan untuk menyiapkan karya turunan berdasarkan, atau menggabungkannya ke karya lain, Konten Pengguna tersebut, dengan atau tanpa atribusi dan ii tunduk pada batasan yang ditetapkan dalam Persyaratan dan Ketentuan ini, semua pengguna Lisensi yang tidak dapat dibatalkan, tanpa henti, tidak eksklusif, bebas royalti dan hak untuk menggunakan Konten Pengguna tersebut untuk penggunaan pribadi dan nonkomersial pengguna Anda memahami bahwa semua Konten Pengguna Anda dapat dilihat, dikirim, dan dilihat oleh semua pihak lainnya. Pengguna Situs, dan Anda secara tegas mengabaikan hak privasi yang mungkin Anda miliki untuk Konten Pengguna Anda Anda setuju untuk mengizinkan kami, jika kami memilih atas kebijakan kami sendiri, untuk mengirim Email Konten Pengguna Anda ke pengguna lain Anda bertanggung jawab penuh atas Konten Pengguna Anda. Dan untuk penyelesaian sengketa yang timbul antara Anda dan entitas atau individu lain karena Konten Pengguna Anda Anda setuju untuk tidak mengeposkan, mengunggah, atau mengirimkan Konten Pengguna apa pun yang melanggar hak kekayaan intelektual pihak ketiga mana pun termasuk hak cipta, hak paten, Merek dagang, rahasia dagang, publisitas atau hak privasi, atau hak kepemilikan lainnya dari pihak manapun Anda mengerti dan setuju bahwa kami tidak memantau namun berhak untuk meninjau dan menghapus Konten Pengguna apapun atau tanpa alasan , Termasuk namun tidak terbatas pada Konten Pengguna bahwa, atas kebijakan kami sendiri, saya melanggar Persyaratan dan Ketentuan ini, adalah menyinggung atau melanggar hukum, atau dapat membahayakan, melanggar hak atau mengancam keamanan Pengguna dan atau orang lain atau Entitas. RISK DISCLAIMER Perdagangan di pasar keuangan melibatkan risiko kerugian yang besar dan tidak sesuai untuk semua investor Setiap gaya trading dalam kondisi pasar apapun sangat berisiko dan dapat mengakibatkan kerugian finansial yang besar dalam waktu yang sangat singkat. Ada keterpaparan yang cukup besar. Untuk mengambil risiko dalam transaksi apapun termasuk namun tidak terbatas pada, potensi untuk mengubah kondisi politik dan atau ekonomi yang secara substansial dapat mempengaruhi harga atau likuiditas perdagangan Perdagangan adalah peluang yang menantang dan berpotensi menguntungkan bagi mereka yang berpendidikan dan berpengalaman dalam perdagangan Sebelum memutuskan Untuk berpartisipasi di pasar, Anda harus mempertimbangkan dengan cermat tujuan, tingkat pengalaman dan selera risiko Anda Yang terpenting, d Tidak menginvestasikan uang yang tidak dapat Anda kehilangan Tujuan, pengalaman, risiko kerugian, leverage, kelayakan kredit, perlindungan peraturan yang terbatas, volatilitas pasar yang secara substansial dapat mempengaruhi harga atau likuiditas perdagangan, kegagalan komunikasi, dan lain-lain dapat membuat Anda berisiko terhadap Kehilangan beberapa atau semua modal dan atau aset Anda Kemungkinan ada bahwa Anda dapat mempertahankan total kerugian dana margin awal dan diminta untuk menyetorkan dana tambahan untuk mempertahankan posisi Anda tidak menawarkan untuk membeli atau menjual dan instrumen keuangan yang disebutkan di Setiap layanan yang kami tawarkan dan tidak mewakili dirinya sebagai penasihat investasi atau agen broker yang terdaftar tidak menjamin atau mewakili anggota yang mengajukan atas saran yang disebutkan atau dibahas dalam layanan apa pun yang kami tawarkan, akan menghasilkan keuntungan Semua keputusan untuk bertindak atas Saran yang dibuat dalam layanan yang kami tawarkan adalah tanggung jawab penuh dari anggota tidak akan bertanggung jawab atau bertanggung jawab kepada anggota atau pihak lain Untuk kerugian yang mungkin ditanggung saat memperdagangkan perdagangan dan tindakan finansial Anda yang diambil hanyalah keputusan ANDA dan bukan keputusan dari atau staf dapat memegang posisi di berbagai instrumen keuangan yang disebutkan dalam layanan apa pun yang kami tawarkan dan tidak berkewajiban untuk mengungkapkan saat sebuah posisi Diperoleh, jumlah posisi yang dipegang atau saat posisi ditutup. PRIVASI POLIS Privasi Anda penting, jadi kami telah membuat Kebijakan Privasi berikut untuk memberi tahu Anda informasi apa yang kami kumpulkan saat Anda mengunjungi situs web kami, mengapa kami mengumpulkannya, dan Bagaimana penggunaannya Kebijakan Privasi ini juga membahas praktik keamanan data kami, pilihan yang Anda miliki untuk mengakses dan mengendalikan informasi identitas pribadi yang Anda berikan kepada kami, dan hal-hal lain Sejauh ada pertentangan antara persyaratan Kebijakan Privasi dan Syarat dan Ketentuan, Persyaratan dan Ketentuan akan mengatur Kami secara berkala dapat membuat perubahan pada Kebijakan Privasi ini yang akan disertakan di halaman ini. Ini adalah tanggung jawab Anda. Bilitas untuk meninjau Kebijakan Privasi ini sering dan tetap mendapat informasi tentang perubahan apa pun dengannya, jadi sebaiknya Anda sering mengunjungi laman ini Dengan menggunakan Situs ini, Anda menyetujui Kebijakan Privasi ini Inilah Kebijakan Privasi keseluruhan dan eksklusif kami dan ini menggantikan versi sebelumnya INFORMASI APA PUN YANG KITA Kumpulkan DARI ANDA DAN MENGAPA Alamat Email Anda Untuk mendaftar ke akun melalui Situs, kami meminta Anda untuk menyediakan kami dengan alamat email Anda, atau informasi lain yang diperlukan untuk menghubungi Anda secara online Jika Anda memberi kami alamat email Anda, Anda kemudian dapat mengaksesnya, memperbaruinya, mengubahnya dan menghapus ketidakakuratan apa pun dengan mengakses akun Anda Harap dicatat, umumnya kami menyimpan salinan alamat email Anda sebelumnya untuk catatan kami Kami menggunakan informasi ini untuk memfasilitasi dan memperbaiki penggunaan Situs oleh Anda, Untuk berkomunikasi dengan Anda, dan mematuhi persyaratan hukum Kami juga menggunakan informasi ini untuk menanggapi setiap pertanyaan yang mungkin Anda miliki Kami tidak menjual dan tidak akan membocorkan alamat email Anda ke nomor ketiga Ikatan selain yang ditentukan dalam Kebijakan Privasi ini tanpa seizin Anda kecuali jika kita secara hukum berhak untuk berkewajiban melakukannya misalnya, jika diminta melakukannya oleh perintah Pengadilan atau untuk tujuan pencegahan kecurangan atau kejahatan lainnya. Kartu Kredit dan Informasi Pembayaran Bila Anda membeli langganan keanggotaan premium atau pelatihan melalui Situs, Anda diminta untuk memilih metode pembayaran Kami mengirimkan seluruh nomor kartu kredit Anda ke perusahaan kartu kredit yang sesuai dalam format terenkripsi selama pemrosesan pesanan Kami tidak menyimpan informasi kartu kredit Anda. Namun, kami menggunakan prosesor pembayaran pihak ketiga untuk berlangganan berulang dan mereka akan, dalam format terenkripsi, menyimpan seluruh informasi kartu kredit Anda di file. Navigasi dan Data Klikstream Saat Anda menelusuri Situs kami, kami dapat mengumpulkan data navigasi dan klikstream yang Menunjukkan halaman apa yang dikunjungi dan berapa lama berbagai fitur digunakan Informasi ini tidak akan mengungkapkan identitas Anda atau dihubungkan dengan Anda secara pribadi Kami menggunakan informasi ini untuk memfasilitasi dan menyempurnakan penggunaan Situs oleh Anda untuk mematuhi persyaratan hukum untuk dilayani, atau meminta pihak ketiga untuk memberikan konten periklanan khusus atau relevan dan atau rekomendasi kepada Anda di Situs atau di situs web pihak ketiga untuk Tujuan internal dan untuk menentukan komisi apa pun karena Afiliasi kami Informasi ini hanya dapat diungkapkan kepada staf kami dan kepada pihak ketiga yang terlibat dalam analisis dan dukungan atas penggunaan Anda terhadap Situs Kami mungkin sesekali menyediakan pemilik atau operator dari situs pihak ketiga Dari mana mungkin untuk menautkan ke Situs kami dengan informasi yang berkaitan dengan jumlah pengguna yang tertaut ke Situs kami dari situs mereka Anda tidak dapat diidentifikasi dari informasi ini. KETIKA DAN MENGAPA KITA MENGUNGKAP INFORMASI PRIBADI ANDA Kami mungkin mengungkapkan informasi Anda kepada staf kami. Dan kepada pihak ketiga yang terlibat dalam analisis dan dukungan penggunaan Situs oleh Anda Kami mungkin mengungkapkan informasi Anda jika perlu untuk melindungi hak hukum kami, jika informasinya Rmasi berhubungan dengan tindakan berbahaya yang sebenarnya atau yang terancam, atau kami yakin dengan niat baik bahwa tindakan tersebut diperlukan untuk menyesuaikan persyaratan hukum atau mematuhi perintah pemerintah, perintah pengadilan, atau proses hukum yang kami lakukan atau untuk melindungi dan membela kami. Properti atau hak lainnya, pengguna Situs atau masyarakat Ini termasuk bertukar informasi dengan perusahaan dan organisasi lain untuk perlindungan kecurangan dan perlindungan risiko kredit Jika kita harus mengajukan kebangkrutan, merupakan bagian dari reorganisasi, menjual aset kita atau menggabungkannya dengan yang lain. Perusahaan, kami dapat menjual informasi yang Anda berikan kepada kami melalui Situs kepada pihak ketiga atau berbagi informasi pribadi Anda dengan pihak ketiga atau perusahaan tempat kami bergabung. BAGAIMANA KAMI MELINDUNGI INFORMASI YANG KAMI Kumpulkan Kami menawarkan halaman web yang aman untuk mengumpulkan beberapa jenis Informasi pengguna dan kami menyimpan beberapa jenis data dalam bentuk terenkripsi Kami mengikuti praktik teknis dan manajemen yang masuk akal untuk membantu melindungi kerahasiaan, keamanan dan Integritas data yang tersimpan di sistem kami Meskipun tidak ada sistem komputer yang benar-benar aman, kami yakin bahwa tindakan yang diterapkan oleh Situs kami mengurangi kemungkinan masalah keamanan ke tingkat yang sesuai dengan jenis data yang terlibat. Server kami menggunakan Secure Sockets Layer SSL dan teknologi enkripsi dengan Tujuan yang hanya bisa kita baca informasi pribadi pelanggan Kami menggunakan pengamanan fisik, elektronik dan prosedural sehubungan dengan pengumpulan, penyimpanan dan pengungkapan informasi kontak pribadi. BAGAIMANA PANJANG KITA MEMINTA INFORMASI PENGGUNA Kami biasanya menyimpan data pengguna di server kami. Atau dalam arsip kami selama kami cukup membutuhkannya misalnya untuk tujuan perpajakan atau asuransi Kami dapat mengubah praktik ini sesuai dengan persyaratan yang berubah Misalnya, kami dapat menghapus beberapa data jika diperlukan untuk membebaskan ruang penyimpanan Kami mungkin menyimpan data lain lebih lama Periode jika hukum mensyaratkannya Selain itu, informasi yang diposting di forum publik dapat tetap berada dalam domain publik tanpa batas waktu. APA YANG COOKIES MENGAPA KITA MENGGUNAKANNYA Kuki adalah file teks yang sangat kecil yang tersimpan di komputer Anda saat Anda mengunjungi halaman web tertentu yang merekam preferensi Anda. Mereka tidak dapat membahayakan komputer Anda dan mereka tidak berisi informasi pribadi atau pribadi Anda dapat menghapus atau memblokir Cookies dari komputer Anda jika Anda menginginkan layar bantuan atau manual Anda harus memberi tahu Anda cara melakukannya, namun Situs mungkin tidak bekerja dengan benar atau sama sekali jika Anda menyetel browser Anda untuk tidak menerima cookies. THIRD PARTY WEBSITES Situs ini mungkin berisi tautan ke Situs web pihak ketiga Kami tidak bertanggung jawab atas praktik privasi atau konten situs web semacam itu meskipun Anda mengaksesnya menggunakan tautan dari Situs kami Penggunaan situs web pihak ketiga ini sepenuhnya atas risiko Anda sendiri dan kami sarankan Anda memeriksa privasi dan keamanan. Kebijakan setiap situs yang Anda kunjungi Ketika Anda mengklik link pihak ketiga, Anda pada dasarnya dibawa ke situs web pihak ketiga Kami tidak membuat pernyataan atau jaminan mengenai efektivitas, kualitas, legiti Macy atau proteksi data dari situs web pihak ketiga. NITUS YANG DISCLAIMER SETIAP UPAYA TELAH DIBUAT SECARA TERSURAT MENYATAKAN PRODUK INI DAN POTENSINYA TIDAK ADA JAMINAN BAHWA ANDA AKAN MEMBAYAR UANG APAPUN MENGGUNAKAN TEKNIK DAN IDE ATAU PERANGKAT LUNAK YANG DISEDIAKAN DENGAN SITUS WEB INI DALAM HALAMAN INI TIDAK DIPERHATIKAN SEBAGAI JAMINAN ATAU JAMINAN POTENSI EARNING EARNING SEPENUHNYA BERDIRI PADA ORANG MENGGUNAKAN INFORMASI YANG TERMASUK ATAS HALAMAN INI, IDE DAN TEKNIK YANG KITA TIDAK PEDULI INI SEBAGAI SEBUAH KEMAMPUAN KEMAMPUAN ANDA TINGKAT SUKSES DALAM MEMPERTAHANKAN HASIL KLAIMED DI HALAMAN INI BERGANTUNG PADA WAKTU ANDA MENGEMBANGKAN IDE DAN TEKNIK YANG DISEBUTKAN, KEUANGAN ANDA, PENGETAHUAN DAN BERBAGAI KETERAMPILAN SEJAK FAKTOR-FAKTOR INI BERBEDA MENURUT INDIVIDU, KITA TIDAK DAPAT MENJAMIN KESUKSESAN ATAU TINGKAT PENGHASILAN ATAU KITA BERTANGGUNG JAWAB ATAS TINDAKAN ANDA MATERI DALAM HALAMAN INI MUNGKIN MENGANDUNG INFORMASI YANG TERMASUK PERNYATAAN TERSEBUT YANG MEMBERIKAN HARAPAN KAMI ATAU FORECAS DARI FUTUR KEGIATAN ANDA DAPAT MENGIDENTIFIKASI PERNYATAAN INI OLEH FAKTA BAHWA MEREKA TIDAK MELAKUKAN SECARA TEGAS TERSEBUT UNTUK SEJARAH HISTORIS ATAU LANCAR MEREKA MENGGUNAKAN KATA-KATA SEPERTI ANTISIPASI, MEMULAI, BERHARGA, PROYEK, BERTINDAK, RENCANA, PERCAYA, DAN KATA-KATA DAN PERSYARATAN LAINNYA DALAM HUBUNGANNYA DENGAN URAIAN LABA POTENSI ATAU KINERJA KEUANGAN APAPUN DAN SEMUA PEMIMPIN TERSEBUT DI SINI ATAU PADA BAHAN PENJUALAN KAMI YANG DIMAKSUDKAN UNTUK MENGHARGAI PENDAPAT PENDAPATAN KERJA POTENSIAL POTENSIAL BANYAK FAKTOR-FAKTOR YANG AKAN PENTING DALAM MENENTUKAN HASIL SEBENARNYA DAN TIDAK ADA JAMINAN YANG DIBUAT YANG ANDA AKAN MENCAPAI HASIL YANG SANGAT BAIK PADA KITA ATAU SENDIRI APA PUN, SEBUAH FAKTA TIDAK ADA JAMINAN YANG DIBUAT BAHWA ANDA AKAN MENCAPAI HASIL APA PUN DARI IDE DAN TEKNIK KAMI DALAM PERSYARATAN DAN KETENTUAN TRADER KAMI MATERIAL. AUTO Berikut ini adalah ikhtisar persyaratan dan kondisi yang diberikan oleh Quantum Binary Signals Ke web Quantum Binary Signals Platform atau Quantum Binary Sinyal Platform Perdagangan untuk Anda pelanggan selanjutnya Anda atau pengguna atau custo Mer dan penggunaan layanannya setelah Perjanjian atau Perjanjian Pengguna atau Perjanjian Layanan Online. Perjanjian ini menjelaskan persyaratan, ketentuan, dan risiko yang berlaku untuk penggunaan Anda terhadap layanan kami yang tersedia di bawah domain dan sub-domain dari Quantum Binary Signals Jika Anda mempunyai Pertanyaan mengenai Perjanjian ini silahkan hubungi Customer Support. Anda harus membaca, menyetujui dan menerima semua syarat dan ketentuan yang tercantum dalam Perjanjian ini tanpa modifikasi, yang mencakup persyaratan dan ketentuan yang disebutkan di bawah dan yang digabungkan dengan referensi, sebelum Anda dapat menggunakan Atau mendownload Quantum Binary Signals. Dengan terus mengakses atau menggunakan aplikasi ini, Anda setuju untuk mengikuti Syarat dan Ketentuan dari Persetujuan ini karena hal itu mungkin berlaku bagi Anda. Persetujuan ini berlaku efektif saat diterima dalam pendaftaran bagi pelanggan yang mengikuti langganan baru, atau pada saat penerimaan Pemberitahuan e-mail oleh pengguna lain. Persetujuan ini berlaku untuk semua pengguna Jika Anda tidak setuju Terikat dengan syarat dan ketentuan dari Perjanjian ini, jangan gunakan atau akses layanan kami Segera informasikan kepada kami secara tertulis. Dengan menggunakan layanan kami, Anda setuju untuk terikat sepenuhnya dengan semua syarat dan ketentuan kami termasuk syarat dan ketentuan broker kami. Sinyal Biner Kiri Dapat mengubah atau merevisi Perjanjian ini setiap saat dengan mengeposkan persyaratan yang telah diubah pada aplikasi dan, dengan terus menggunakan platform, Anda menegaskan bahwa Anda setuju untuk terikat oleh revisi masa depan. Namun, jika ada perubahan pada persyaratan tersebut, Quantum Binary Signals akan melakukan Yang terbaik untuk menginformasikan penggunanya tentang pemeliharaan terjadwal dan kapanpun dapat, akan melakukan ini selama jam sibuk. Link Quantum Binary Signals menyediakan tautan ke situs lain yang dikontrol atau ditawarkan oleh pihak ketiga Tautan semacam itu mungkin merupakan afiliasi sehubungan dengan situs tersebut, Pemiliknya atau penyedianya. Sinyal biner kuantum memperingatkan Anda untuk memastikan bahwa Anda memahami risiko yang terlibat dalam penggunaan situs semacam itu sebelum mengambil, menggunakan, mengandalkan atau pur Mengejar apapun melalui Internet Anda setuju bahwa dalam keadaan apapun Anda tidak akan menganut Quantum Binary Signals bertanggung jawab atas kehilangan atau kerusakan yang disebabkan oleh penggunaan atau kepercayaan pada konten, barang atau layanan apa pun yang tersedia di situs lain. Sinyal Biner Kuantum mengusulkan hubungan dengan pialang afiliasi. Pialang muncul di situs perbandingan kebanyakan dan ditempatkan dengan baik Quantum Binary Signals hanya berdasarkan pada tes komparatif ini dan tidak bertanggung jawab untuk mendaftar dengan broker tersebut. Pilihan broker tetap menjadi tanggung jawab Anda Jika Anda memiliki keraguan atau kecurigaan tentang broker afiliasi, mohon tetap kuantum Sinyal Biner diberitahukan. TRADEMARKS Anda setuju bahwa kami tidak dapat menjamin pengoperasian yang benar dari pengaturan Anda Tidak ada sistem yang dapat meyakinkan Anda bahwa transaksi di pasar harus memberi Anda manfaat yang besar, juga tidak mungkin menjamin, bahwa transaksi Anda akan menghasilkan hasil yang menguntungkan. Informasi risiko yang disajikan di sini tidak mencerminkan semua risiko dan juga o Ada aspek penting yang intrinsik ke pasar. Oleh karena itu, sebelum mulai berdagang, Anda harus mempelajari secara spesifik perdagangan di pasar secara rinci. Sinyal Biner Kuantum PLATFORM Platform perdagangan Binary Sinyal Biner bernama Auto Trader adalah perangkat lunak penyalinan perdagangan yang menerima sinyal perdagangan dari Algoritma proprietary yang dikembangkan oleh Quantum Binary Signals Setelah sinyal diterima, Quantum Binary Signals menggunakan pengaturan akun klien dan preferensi untuk mengambil posisi perdagangan pada broker klien Quantum Binary Signals tidak bertanggung jawab atas insiden yang mungkin terjadi selama proses ini. Ini termasuk, namun tidak terbatas pada, posisi atau jumlah perdagangan yang salah. RISIKO KERUGIAN Risiko kerugian dalam perdagangan dapat menjadi substansial. Anda harus mempertimbangkan dengan hati-hati apakah perdagangan semacam itu sesuai untuk Anda dalam kondisi keuangan Anda Saat melakukan trading berdasarkan margin, Anda dapat mempertahankan total kerugian dari dana margin awal dan dana tambahan yang Anda depositkan th your broker to establish or maintain a position in the market Before deciding to trade and or invest, you should carefully consider your objectives, level of experience, and risk appetite The possibility exists that you could sustain a loss of some or all of your initial investment and therefore you should not trade or invest money that you cannot afford to lose. By viewing this application and taking trades based off of provided signals or auto-trading on the Quantum Binary Signals trading platform, you fully understand and agree that the markets are subject to numerous implicit and explicit risks, none of which Quantum Binary Signals can control or influence You therefore acknowledge and agree that all trading is solely at your own risk You should be aware of all the risks associated with trading and you should seek advice from an independent financial advisor before trading. You also agree to bear complete responsibility for your choice of signal provider s and acknowledge that Qua ntum Binary Signals has not and will not make any specific recommendations to you upon which you are entitled to rely You also understand that the information disseminated on this application represents impersonal, disinterested opinions and commentary of Quantum Binary Signals and its employees, agents, and affiliates but that the information does not constitute investment advice or a recommendation to trade using any specific signal provider. THIRD PARTY SIGNAL PROVIDERS Quantum Binary Signals makes no guarantee, implied or otherwise, as to the information provided to clients by third party signal providers, or through their respective websites As such, use of these third party signal providers is at the client s own risk You acknowledge and agree that Quantum Binary Signals is not responsible for any shortcomings, trading system errors, charging or billing errors, misrepresentations, or any wrongdoing on the part of said third party signal provider s or Quantum Binary Signals. The ret urns for signal providers listed throughout this application are hypothetical in that they represent returns in a model account The model account may rise or fall by the exact single contract profit and loss achieved by clients trading actual money pursuant to the listed system s trading signals on the appropriate dates, or if no actual client profit or loss is available, by the hypothetical single contract profit and loss of trades generated by the system s trading signals over the test period The hypothetical model account begins with the initial capital level listed, and is reset to that amount each month The percentage returns reflect inclusion of commissions, spreads, interest, fees, and the cost of the system The commission, spread, interest and fee costs included in the calculations varies per system. The actual percentage gains losses experienced by clients will vary depending on many factors, including, but not limited to starting account balances, market behavior, the investor s account settings, and the performance of the signal provider Because of this, actual percentage gains losses experienced by investors may be materially different than the percentage gains losses as presented on this website. You understand that there can be no guarantee that your use of the signal providers or the information disseminated on this application will result in profits Further, you understand that your use of the signal providers or the information disseminated on this application may result in substantial losses. PLEASE READ CAREFULLY THE DISCLAIMER REGARDING HYPOTHETICAL RESULTS BELOW HYPOTHETICAL PERFORMANCE RESULTS HAVE MANY INHERENT LIMITATIONS, SOME OF WHICH ARE DESCRIBED BELOW NO REPRESENTATION IS BEING MADE THAT ANY ACCOUNT WILL OR IS LIKELY TO ACHIEVE PROFITS OR LOSSES SIMILAR TO THOSE SHOWN IN FACT, THERE ARE FREQUENTLY SHARP DIFFERENCES BETWEEN HYPOTHETICAL PERFORMANCE RESULTS AND THE ACTUAL RESULTS SUBSEQUENTLY ACHIEVED BY ANY PARTICULAR TRADING PROGRAM ONE OF THE LIMITATIONS OF HYPOTHETICAL PERFORMANCE RESULTS IS THAT THEY ARE GENERALLY PREPARED WITH THE BENEFIT OF HINDSIGHT IN ADDITION, HYPOTHETICAL TRADING DOES NOT INVOLVE FINANCIAL RISK, AND NO HYPOTHETICAL TRADING RECORD CAN COMPLETELY ACCOUNT FOR THE IMPACT OF FINANCIAL RISK OF ACTUAL TRADING FOR EXAMPLE, THE ABILITY TO WITHSTAND LOSSES OR TO ADHERE TO A PARTICULAR TRADING PROGRAM IN SPITE OF TRADING LOSSES ARE MATERIAL POINTS WHICH CAN ALSO ADVERSELY AFFECT ACTUAL TRADING RESULTS THERE ARE NUMEROUS OTHER FACTORS RELATED TO THE MARKETS IN GENERAL OR TO THE IMPLEMENTATION OF ANY SPECIFIC TRADING PROGRAM WHICH CANNOT BE FULLY ACCOUNTED FOR IN THE PREPARATION OF HYPOTHETICAL PERFORMANCE RESULTS AND ALL WHICH CAN ADVERSELY AFFECT TRADING RESULTS. Every effort has been made to ensure that the information on this application is accurate and complete, but neither Quantum Binary Signals nor our officers, principals, employees or agents shall be liable to any person for any losses, damages, cost s or expenses including, but not limited to, loss of profits, loss of use, direct, indirect, incidental or consequential damages resulting from any errors in, omissions of or alterations to the information The foregoing shall apply regardless of whether a claim arises in contract, tort, negligence, strict liability otherwise. Any specific investment or investment service contained or referred to in this application may not be suitable for all clients You should not rely on any of the information as a substitute for the exercise of your own skill and judgment in making such a decision on the appropriateness of such investments. Performance Statistics Quantum Binary Signals has not undertaken to verify the completeness or accuracy of any of the information and statistics provided by third parties While the information and statistics given are believed to be complete and accurate, we cannot guarantee their completeness or accuracy As a term and condition of your use of this website, you exp ressly hold Quantum Binary Signals harmless and waive any claim you have or may have as a result of any of the information and statistics provided by third parties contained on this website being incomplete or inaccurate. Past performance posted by Signal and Systems Providers Providers , is not necessarily indicative of future results No representation is made that any account is likely to achieve profits or losses similar to those shown In fact, there are frequently sharp differences between hypothetical performance results and the actual results subsequently achieved by any particularly trading program. The composite monthly results are primarily hypothetical results of the master demo and its representation of the Providers, though performance results displayed may represent a combination of live and hypothetical results and are not exclusive to either There are numerous other factors related to markets in general or to the implementation of any specific trading program that cannot b e fully accounted for in the preparation of hypothetical performance results and all of which can adversely affect actual trading results There is no guarantee that one applying these methodologies would have the same results as the hypothetically posted Since trading successfully depends on many elements including but not limited to a trading methodology and a trader s own psychology, Quantum Binary Signals does not make any representation whatsoever that the signals and trades provided to you by the Third Party Signal Providers might be or are suitable or that they would be profitable for you. Please realize the risk with any investment and consult investment professionals before proceeding Should you decide to trade any or all of these systems signals, it is your decision. ONLINE TRADING RISKS There are risks associated with utilizing an Internet-based trading services including, but not limited to, hardware, software or Internet connection Since Quantum Binary Signals does not contro l signal power, its reception or routing via Internet, configuration of your hardware or software, or reliability of your Internet connection, you agree that you are solely responsible for such failures, including communication failures, disruptions, distortions and delays in trading. Volatility or liquidity in the markets may prevent orders from being executed at advantageous prices, or at all Quantum Binary Signals shall not be liable to any person for any losses, damages, costs or expenses including, but not limited to, loss of profits, loss of use, direct, indirect, incidental or consequential damages occurring because trades cannot be executed due to market conditions, or from any errors of your dealer. Quantum Binary Signals recommends that clients should be cautious when they use an iPhone, Blackberry or other handheld mobile device for trading or receiving data from the Quantum Binary Signals platform Handheld mobile devices depend on wireless connectivity, are subject to the lim itations of 3G, Wi-Fi and GPRS networks restrictions, and may not provide the investor with the same functions as accessing the Quantum Binary Signals platform from a web browser Quantum Binary Signals shall not be liable to any person for any losses, damages, costs or expenses including, but not limited to, loss of profits, loss of use, direct, indirect, incidental or consequential damages resulting from the client s use of a handheld mobile device. REFUND POLICY. Due to the nature of providing auto trading service to clients, Quantum Binary Signals does not offer refunds and does NOT cover potential losses on the client s binary options account s. FOREX this includes education material, signals, price quotes and charts, and analysis Please be aware of the risks associated with trading the financial markets never invest more money than you can risk losing The risks involved in trading binary options are high and may not be suitable for all investors Quantum Binary Signals doesn t retain responsibility for any trading losses you might face as a result of using the data hosted on this application The data and quotes contained in this website are not provided by exchanges but rather by market makers So prices may be different from exchange prices and may not be accurate to real time trading prices They are supplied as a guide to trading rather than for trading purposes. Financial trading using Binary Options is an excellent way in which you can profit from the movements in financial markets on a wide range of assets. However as with any form of financial investment there are associated risks While your liability on your binary options account is limited, you can still face a total loss of capital if you don t manage money in your trading account correctly and observe best practices to control your risks. As with any form of financial investment you are advised to familiarize yourself with all of the risks involved prior to trading If you are unsure as to the suitability of trading with binary options it is recommend that you refrain from doing so and seek independent financial advice before making use of any of the material found on this application. While all information on this application aims to be as accurate as possible, it does not constitute direct investment advice Furthermore we will not be held liable for any outcomes, positive or otherwise from use of information published on this application The information provided by your intermediary must be clear and understandable To avoid setbacks, remember the saying Never invest in anything you don t understand. It is the Client s responsibility to verify that all Transactions and Services received by him are not contradictory to any applicable law and to undertake any other legal duty emanating from the use of the Site Client holds sole liability for all Transactions in his Account The Client is responsible for securing his Username and Password for his Account The Client hold sole responsibility for any damage caused due to any act or omission of the Client causing inappropriate or aberrant use of his Account. It is manifestly stated and agreed by the Client that the Client bears sole responsibility for any decision made and or to be made by the Client relying on the content of the Site and no claim and or suit of any kind will arise to that effect against Quantum Binary Signals and or its directors and or employees and or functionaries and or agents the Company and or its Agents and or beneficiary owners The Company and or its Agents will hold no responsibility for loss of profits due to and or related to the Site, Transactions carried out by the Client, Services and the Terms of Use or any other damages, including special damages and or indirect damages or circumstantial damages caused, except in the event of malicious acts made by the Company. Without limitation of the aforesaid and only in the event of peremptory judgment by court or other authorized legal institution adjudicati ng that the Company and or its Agents hold liability towards the Client or third party, the Company s liability, in any event, will be limited to the amount of money first deposited and or transferred by the Client to the Account in respect of the Transaction which caused the liability of the Company and or its Agents if such was caused. SEVERABILITY Should any part or provision of this Agreement be held unenforceable or in conflict with the applicable law of any jurisdiction, the validity of the remaining parts or provisions shall not be affected there by. Effective October 18, 2010 the U S Commodity Futures Trading Commission CFTC will implement the first final rule of the Dodd-Frank Wall Street Reform and Consumer Protection Act 848 page PDF FINReg, 2010 For USA citizens, this will effectively prohibit access to offshore retail forex accounts. Title XIII of the Food, Conservation and Energy Act of 2008 the Farm Bill reauthorizes the CFTC to regulate retail forex and make the rules that trading will be subject to. Regarding a U S citizen trading at any U S FCM such as Gain Capital, FXCM, FXDD, Alpari and any of their off shore entities such as Gain UK, FXCM UK FXDD Malta etc On October 18, 2010 if your account is traded at any of these brokers, it will be closed and you will be asked to fill out new forms You will be mandated by your broker to trade Forex at the U S locations of any off shore broker Highlights of the new U S rules. NEW RULES EFFECTIVE OCTOBER 18, 2010 for U S RESIDENTS ONLY.50 1 margin on most FX pairs including the four U S crosses Euro USD, GBP USD, USD JPY and USD CHF.20 1 margin on most FX exotics including all other pairs offered i e GBP JPY etc These margin levels can be reduced at any time by the CFTC. NO HEDGING of positions will be allowed Currently if you are at an off shore entity you can hedge. FIRST IN FIRST OUT FIFO If you have multiple positions on a pair you must close them out in order which they were opened. No Spot Gold and Silver. No Fo reign Banks or Off-Shore FX Brokers. Most retail OTC forex transactions are banned, pursuant to Section 742 c of the Act. A person shall not offer to, or enter into with, a person that is not an eligible contract participant, any agreement, contract, or transaction in foreign currency except pursuant to a rule or regulation of a Federal regulatory agency allowing the agreement, contract, or transaction under such terms and conditions as the Federal regulatory agency shall prescribe. RULES IN EFFECT PRIOR TO OCTOBER 18, 2010 for U S RESIDENTS.100 1 MARGIN ON ALL PAIRS This means that you now receive 10 00 per pip for every standard lot you trade Some of you trade at 200 1 margin which gives you an even higher payoff when you have a winning trade. HEDGING If you trade at off shore entities you may hedge positions. FIRST IN FIRST OUT If you are trading off shore you may close any of your positions in any order you please. PRACTICAL EFFECT OF THE CHANGES. On Oct 18 2010 you will receive from 2 00 to 5 00 for every pip traded depending on the pair You will need up to 5 times the amount of money to do the same trans actions you conduct today. HEDGING You will not be able to use any Hedging strategies moving forward. FIRST IN FIRST OUT You will no longer be able to choose the order in which you can close your trades. THESE FOLLOWING ARE MOSTLY FULLY IN EFFECT NO LATER THAN July 15, 2011 for U S RESIDENTS. Elimination of OTC Forex Effective 90 days from its inception, the Dodd-Frank Act bans most retail OTC forex transactions as per section 742 C of the Dodd-Frank Act. Elimination of OTC Metals As for OTC precious metals such as gold or silver, Section 742 a of the Act prohibits any person which again includes companies from entering into, or offering to enter into, a transaction in any commodity with a person that is not an eligible contract participant or an eligible commercial entity, on a leveraged or margined basis. Small Pool Exemption Introducing Brokers Eliminated Pursuant to Section 403 of Act, the private adviser exemption, namely Section 203 b 3 of the Investment Advisers Act of 1940 Advisers A ct , will be eliminated within one year of the Act s effective date July 21, 2011.Alteration to financial qualifications Section 413 a of the Act alters the financial qualifications of who can be considered an accredited investor, and thus a qualified as eligible participant QEP It is important to note that the revised accredited investor standard only applies to new investors and does not cover existing investors However, additional subscriptions from existing investors are generally treated as requiring confirmation of continuing investor eligibility. Close Accounts Most financial institutions have informed their U S clients about the implications of the Dodd-Frank act However, if you still have an account, contact your forex broker in regards to the Dodd-Frank act and make arrangements to withdraw your funds. Non U S based non U S resident traders are not necessarily effected by the Dodd-Frank act. George Soros announced that his fund is closed to outside investors as of July 2011 and is distributing 1B in client funds back to them Apparently the remaining 24 5B of family money will be used as he deems most appropriate. There are three ways private investors can trade in FOREX directly or indirectly. The spot market default taxation is generally under IRC 988 for ordinary gains losses. Forwards and futures. default taxation is under IRC 988 for ordinary gains losses. unless items normally M2M at December 31st, in which case taxation is under IRC 1256 for 60 40 capital gains losses. default taxation is under IRC 988 for ordinary gains losses. unless items normally M2M at December 31st, in which case taxation is under IRC 1256 for 60 40 capital gains losses. The above defaults can be elected out of. IRC 988 items can be taxed under IRC 1256 for 60 40 capital gains losses if the proper election is made. for certain hedge funds defined under under 988 c 1 E iii this results in special 1256 0 100 capital gains losses. IRC 1256 items can be taxed under IRC 988 if the proper election is made. Generally for IRC 988 items to be taxed under IRC 1256 the election is made before the close of the day on which such transaction is entered into, pursuant to I RC 988 a 1 B and Treas Reg 1 988-3 b 4 This can be verified as being done when the transactions are executed in an isolated, separate brokerage account as described under Treas Regs 1 988-3 b 5 ii D. Generally for IRC 1256 items to be taxed under IRC 988 the election is made on or before January 1st or, if later on or before when taxpayer holds a position pursuant to IRC 988 c by the individual or by the partners of a partnership. Character of the gain or loss by default Currency gains and losses of individuals when engaging in business or investment type activities are ordinary gains and losses See 988 a 1 A and 988 e. Currency gains of individuals engaging in personal activities are capital gains but pursuant to 988 e 2 B personal currency gains per transaction that are under 200 are generally exempt Currency losses of individuals engaging in personal activities are nondeductible personal expenditures See 165 and 262. 1 165-1 e Limitation On Losses Of Individuals In the case of an individual, the deduction for losses granted by section 165 a shall, subject to the provisions of section 165 c and paragraph a of this section, be limited to. Losses incurred in a trade or business. Losses incurred in any transaction entered into for profit e g an Investment though not connected with a trade or business and. Losses of property not connected with a trade or business and not incurred in any transaction entered into for profit, if such losses arise from fire, storm, shipwreck, or other casualty, or from theft, and if the loss involved has not been allowed for estate tax purposes in the estate tax return For additional provisions pertaining to the allowance of casualty and theft losses, see 1 165-7 and 1 165-8, respectively. Reporting by individual taxpayers filing IRS form 1040 Ordinary gains and losses are treat ed as interest income or interest expense. Some taxpayers use Form 4797, Part II. Some taxpayers use form 1040, line 21 instead of form 4797.Any other appropriate place where interest income or interest expense should be reported losses from a single position that exceed 50,000 generally need to be reported on IRS form 8886 as well. Capital Gains and Losses are reported on Schedule D and, if appropriate, on IRS form 6781 If the IRC 988 election was made then the taxpayer is required to attach a verification statement. Pooling funds PAMM Percentage Allocation Management Module or sometimes Percentage Allocation Money Management LAMM Lot Allocation Management Module MAM Multi-Account Management. Currency and Forward Currency Contracts. Foreign currency transactions present issues related to the timing of recognition, the character capital or ordinary , and the source domestic or foreign of the gain or loss In 1986, Congress enacted comprehensive tax laws concerning the treatment of foreign cur rency transactions 333 Prior to those laws, various rulings and court decisions provided guidance as to the treatment of such transactions 334. Footnote 333 985-989 For a detailed discussion of foreign currency transactions, see 184 T M Transactions in Stock, Securities, and Other Financial Instruments. Footnote 334 Rev Rul 74-7, 1974-1 C B 198 Foreign currency is capital asset gain or loss realized on reconversion of currency is capital Gillin v U S 423 F 2d 309 Ct Cl 1970 American Home Prods Corp v U S 601 F 2d 540 Ct Cl 1979 Foreign currency is capital asset Natl - Standard Co v Comr 80 T C 551 1983 , aff d, 749 F 2d 369 1984 Change in value of U S dollars in relation to foreign currencies produces ordinary gain or loss United States currency might constitute a capital asset, however, if it is not legal tender, not in circulation, or valued in the market primarily by its numismatic rather than its face value See California Fed Life Ins Co v Comr 76 T C 107 1981 , aff d, 680 F 2d 85 9th Cir 1982 U S Double Eagle gold coins are capital assets. The exchange gain or loss in a foreign currency denominated transaction arises due to a change in the exchange rate between the booking date the date that an asset or liability is taken into account for U S tax purposes and the date on which p ayment is made or received 345 With certain exceptions, the exchange gain or loss is treated as ordinary income or loss 346. Footnote 345 988 b. Footnote 346 988 a 1 A. Forward contracts for the sale of foreign currency constitute property interests 347 Thus, an assignment of a currency futures contract produces capital gain or loss under general tax principles Under the comprehensive tax laws enacted in 1986, capital gain or loss treatment is still available for forward contracts, future contracts, or options in foreign currencies if the contracts or options are otherwise capital assets, are not part of a straddle transaction, and are identified prior to the close of the day on which the transactions are entered into 348. Footnote 347 Carborundum Co v Comr 74 T C 730 1980 PLR 7847004. Footnote 348 988 a 1 B. Internal Revenue Code Sec 988 Treatment Of Certain Foreign Currency Transactions.988 a General Rule Notwithstanding any other provisions of this chapter-- 988 a 1 Treatment As Ordinary Income Or Loss 988 a 1 A In General Except as otherwise provided in this section, any foreign currency gain or loss attributable to a sectio n 988 transaction shall be computed separately and treated as ordinary income or loss as the case may be.988 a 1 B Special Rule For Forward Contracts, Etc Except as provided in regulations, a taxpayer may elect to treat any foreign currency gain or loss attributable to a forward contract, a futures contract, or option described in subsection c 1 B iii which is a capital asset in the hands of the taxpayer and which is not a part of a straddle within the meaning of section 1092 c , without regard to paragraph 4 thereof as capital gain or loss as the case may be if the taxpayer makes such election and identifies such transaction before the close of the day on which such transaction is entered into or such earlier time as the Secretary may prescribe.988 a 2 Gain Or Loss Treated As Interest For Certain Purposes To the extent provided in regulations, any amount treated as ordinary income or loss under paragraph 1 shall be treated as interest income or expense as the case may be.988 a 3 Sourc e 988 a 3 A In General Except as otherwise provided in regulations, in the case of any amount treated as ordinary income or loss under paragraph 1 without regard to paragraph 1 B , the source of such amount shall be determined by reference to the residence of the taxpayer or the qualified business unit of the taxpayer on whose books the asset, liability, or item of income or expense is properly reflected.988 a 3 B Residence For purposes of this subpart-- 988 a 3 B i In General The residence of any person shall be-- 988 a 3 B i I in the case of an individual, the country in which such individual s tax home as defined in section 911 d 3 is located, 988 a 3 B i II in the case of any corporation, partnership, trust, or estate which is a United States person as defined in section 7701 a 30 , the United States, and 988 a 3 B i III in the case of any corporation, partnership, trust, or estate which is not a United States person, a country other than the United States. If an individual does not have a tax home as so defined , the residence of such individual shall be the United States if such individual is a United States citizen or a resident alien and shall be a country other than the United States if such individual is not a United States citizen or a resident alien.988 a 3 B ii Exception In the case of a qualified business unit of any taxpayer including an individual , the residence of such unit shall be the country in which the principal place of business of such qualified business unit is located.988 a 3 B iii Special Rule For Partnerships To the extent provided in regulations, in the case of a partnership, the determination of residence shall be made at the partner level.988 a 3 C Special Rule For Certain Related Party Loans Except to the extent provided in regulations, in the case of a loan by a United States person or a related person to a 10-percent owned foreign corporation which is denominated in a currency other than the dollar and bears interest at a rate at le ast 10 percentage points higher than the Federal mid-term rate determined under section 1274 d at the time such loan is entered into, the following rules shall apply.988 a 3 C i For purposes of section 904 only, such loan shall be marked to market on an annual basis.988 a 3 C ii Any interest income earned with respect to such loan for the taxable year shall be treated as income from sources within the United States to the extent of any loss attributable to clause i. For purposes of this subparagraph, the term related person has the meaning given such term by section 954 d 3 , except that such section shall be applied by substituting United States person for controlled foreign corporation each place such term appears.988 a 3 D 10-percent Owned Foreign Corporation The term 10-percent owned foreign corporation means any foreign corporation in which the United States person owns directly or indirectly at least 10 percent of the voting stock.988 b Foreign Currency Gain Or Loss For purposes o f this section.988 b 1 Foreign Currency Gain The term foreign currency gain means any gain from a section 988 transaction to the extent such gain does not exceed gain realized by reason of changes in exchange rates on or after the booking date and before the payment date.988 b 2 Foreign Currency Loss The term foreign currency loss means any loss from a section 988 transaction to the extent such loss does not exceed the loss realized by reason of changes in exchange rates on or after the booking date and before the payment date.988 b 3 Special Rule For Certain Contracts, Etc In the case of any section 988 transaction described in subsection c 1 B iii , any gain or loss from such transaction shall be treated as foreign currency gain or loss as the case may be.988 c Other Definitions For purposes of this section-- 988 c 1 Section 988 Transaction 988 c 1 A In General The term section 988 transaction means any transaction described in subparagraph B if the amount which the taxpayer is entit led to receive or is required to pay by reason of such transaction.988 c 1 A i is denominated in terms of a nonfunctional currency, or 988 c 1 A ii is determined by reference to the value of 1 or more nonfunctional currencies 988 c 1 B Description Of Transactions For purposes of subparagraph A , the following transactions are described in this subparagraph.988 c 1 B i The acquisition of a debt instrument or becoming the obligor under a debt instrument.988 c 1 B ii Accruing or otherwise taking into account for purposes of this subtitle any item of expense or gross income or receipts which is to be paid or received after the date on which so accrued or taken into account.988 c 1 B iii Entering into or acquiring any forward contract, futures contract, option, or similar financial instrument. The Secretary may prescribe regulations excluding from the application of clause ii any class of items the taking into account of which is not necessary to carry out the purposes of this section by rea son of the small amounts or short periods involved, or otherwise.988 c 1 C Special Rules For Disposition Of Nonfunctional Currency 988 c 1 C i In General In the case of any disposition of any nonfunctional currency.988 c 1 C i I such disposition shall be treated as a section 988 transaction, and 988 c 1 C i II any gain or loss from such transaction shall be treated as foreign currency gain or loss as the case may be.988 c 1 C ii Nonfunctional Currency For purposes of this section, the term nonfunctional currency includes coin or currency, and nonfunctional currency denominated demand or time deposits or similar instruments issued by a bank or other financial institution.988 c 1 D Exception For Certain Instruments Marked To Market 988 c 1 D i In General Clause iii of subparagraph B shall not apply to any regulated futures contract or nonequity option which would be marked to market under section 1256 if held on the last day of the taxable year.988 c 1 D ii Election Out 988 c 1 D ii I In General The taxpayer may elect to have clause i not apply to such taxpayer Such an election shall apply to contracts held at any time during the taxable year for which such election is made or any succeeding taxable year unless such election is revoked with the consent of the Secretary.988 c 1 D ii II Time For Making Election Except as provided in regulations, an election under subclause I for any taxable year shall be made on or before the 1st day of such taxable year or, if later, on or before the 1st day during such year on which the taxpayer holds a contract described in clause i.988 c 1 D ii III Special Rule For Partnerships, Etc In the case of a partnership, an election under subclause I shall be made by each partner separately A similar rule shall apply in the case of an S corporation.988 c 1 D iii Treatment Of Certain Partnerships This subparagraph shall not apply to any income or loss of a partnership for any taxable year if such partnership made an election under subparagrap h E iii V for such year or any preceding year.988 c 1 E Special Rules For Certain Funds 988 c 1 E i In General In the case of a qualified fund, clause iii of subparagraph B shall not apply to any instrument which would be marked to market under section 1256 if held on the last day of the taxable year determined after the application of clause iv.988 c 1 E ii Special Rule Where Electing Partnership Does Not Qualify If any partnership made an election under clause iii V for any taxable year and such partnership has a net loss for such year or any succeeding year from instruments referred to in clause i , the rules of clauses i and iv shall apply to any such loss year whether or not such partnership is a qualified fund for such year.988 c 1 E iii Qualified Fund Defined For purposes of this subparagraph, the term qualified fund means any partnership if-- 988 c 1 E iii I at all times during the taxable year and during each preceding taxable year to which an election under subclause V applie d , such partnership has at least 20 partners and no single partner owns more than 20 percent of the interests in the capital or profits of the partnership.988 c 1 E iii II the principal activity of such partnership for such taxable year and each such preceding taxable year consists of buying and selling options, futures, or forwards with respect to commodities.988 c 1 E iii III at least 90 percent of the gross income of the partnership for the taxable year and for each such preceding taxable year consisted of income or gains described in subparagraph A , B , or G of section 7704 d 1 or gain from the sale or disposition of capital assets held for the production of interest or dividends.988 c 1 E iii IV no more than a de minimis amount of the gross income of the partnership for the taxable year and each such preceding taxable year was derived from buying and selling commodities, and 988 c 1 E iii V an election under this subclause applies to the taxable year. An election under subclause V for any taxable year shall be made on or before the 1st day of such taxable year or, if later, on or before the 1st day during such year on which the partnership holds an instrument referred to in clause i Any such election shall apply to the taxable year for which made and all succeeding taxable years unless revoked with the consent of the Secretary.988 c 1 E iv Treatment Of Certain Currency Contracts 988 c 1 E iv I In General Except as provided in regulations, in the case of a qualified fund, any bank forward contract, any foreign currency futures contract traded on a foreign exchange, or to the extent provided in regulations any similar instrument, which is not otherwise a section 1256 contract shall be treated as a section 1256 contract for purposes of section 1256.988 c 1 E iv II Gains And Losses Treated As Short-term In the case of any instrument treated as a section 1256 contract under subclause I , subparagraph A of section 1256 a 3 shall be applied by substituting 100 percen t for 40 percent and subparagraph B of such section shall not apply.988 c 1 E v Special Rules For Clause iii i 988 c 1 E v I Certain General Partners The interest of a general partner in the partnership shall not be treated as failing to meet the 20-percent ownership requirements of clause iii I for any taxable year of the partnership if, for the taxable year of the partner in which such partnership taxable year ends, such partner and each corporation filing a consolidated return with such partner had no ordinary income or loss from a section 988 transaction which is foreign currency gain or loss as the case may be.988 c 1 E v II Treatment Of Incentive Compensation For purposes of clause iii I , any income allocable to a general partner as incentive compensation based on profits rather than capital shall not be taken into account in determining such partner s interest in the profits of the partnership.988 c 1 E v III Treatment Of Tax-exempt Partners Except as provided in regulations, t he interest of a partner in the partnership shall not be treated as failing to meet the 20-percent ownership requirements of clause iii I if none of the income of such partner from such partnership is subject to tax under this chapter whether directly or through 1 or more pass-thru entities.988 c 1 E v IV Look-thru Rule In determining whether the requirements of clause iii I are met with respect to any partnership, except to the extent provided in regulations, any interest in such partnership held by another partnership shall be treated as held proportionately by the partners in such other partnership.988 c 1 E vi Other Special Rules For purposes of this subparagraph-- 988 c 1 E vi I Related Persons Interests in the partnership held by persons related to each other within the meaning of sections 267 b and 707 b shall be treated as held by 1 person.988 c 1 E vi II Predecessors References to any partnership shall include a reference to any predecessor thereof.988 c 1 E vi III Inadvertent Terminations Rules similar to the rules of section 7704 e shall apply.988 c 1 E vi IV Treatment Of Certain Debt Instruments For purposes of clause iii IV , any debt instrument which is a section 988 transaction shall be treated as a commodity.988 c 2 Booking Date The term booking date means-- 988 c 2 A in the case of a transaction described in paragraph 1 B i , the date of acquisition or on which the taxpayer becomes the obligor, or 988 c 2 B in the case of a transaction described in paragraph 1 B ii , the date on which accrued or otherwise taken into account.988 c 3 Payment Date The term payment date means the date on which the payment is made or received.988 c 4 Debt Instrument The term debt instrument means a bond, debenture, note, or certificate or other evidence of indebtedness To the extent provided in regulations, such term shall include preferred stock.988 c 5 Special Rules Where Taxpayer Takes Or Makes Delivery If the taxpayer takes or makes delivery in connection with any se ction 988 transaction described in paragraph 1 B iii , any gain or loss determined as if the taxpayer sold the contract, option, or instrument on the date on which he took or made delivery for its fair market value on such date shall be recognized in the same manner as if such contract, option, or instrument were so sold.988 d Treatment Of 988 Hedging Transactions 988 d 1 In General To the extent provided in regulations, if any section 988 transaction is part of a 988 hedging transaction, all transactions which are part of such 988 hedging transaction shall be integrated and treated as a single transaction or otherwise treated consistently for purposes of this subtitle For purposes of the preceding sentence, the determination of whether any transaction is a section 988 transaction shall be determined without regard to whether such transaction would otherwise be marked-to-market undersection 475 or 1256 and such term shall not include any transaction with respect to which an election is made under subsection a 1 B Sections492, 1092 and 1256 1 shall not apply to a transaction covered by this subsection.988 d 2 988 Hedging Transaction For purposes of paragraph 1 , the term 988 hedging transaction means any transaction-- 988 d 2 A entered into by the taxpayer primarily-- 988 d 2 A i to manage risk of currency fluctuations with respect to property which is held or to be held by the taxpayer, or 988 d 2 A ii to manage risk of currency fluctuations with respect to borrowings made or to be made, or obligations incurred or to be incurred, by the taxpayer, and 988 d 2 B identified by the Secretary or the taxpayer as being a 988 hedging transaction 988 e Application To Individuals -- 988 e 1 In General -- The preceding provisions of this section shall not apply to any section 988 transaction entered into by an individual which is a personal transaction.988 e 2 Exclusion For Certain Personal Transactions -- If-- 988 e 2 A nonfunctional currency is disposed of by an individual i n any transaction, and 988 e 2 B such transaction is a personal transaction, no gain shall be recognized for purposes of this subtitle by reason of changes in exchange rates after such currency was acquired by such individual and before such disposition The preceding sentence shall not apply if the gain which would otherwise be recognized on the transaction exceeds 200.988 e 3 Personal Transactions -- For purposes of this subsection, the term personal transaction means any transaction entered into by an individual, except that such term shall not include any transaction to the extent that expenses properly allocable to such transaction meet the requirements of-- 988 e 3 A section 162 other than traveling expenses described in subsection a 2 thereof , or 988 e 3 B section 212 other than that part of section 212 dealing with expenses incurred in connection with taxes. Added Pub L 99-514, title XII, Sec 1261 a , Oct 22, 1986, 100 Stat 2587, and amended Pub L 100-647, title I, Sec 1012 v 2 A , 3 , 4 , 6 - 8 , title VI, Sec 6130 a , b , Nov 10, 1988, 102 Stat 3529, 3530, 3717 Pub L 101-239, title VII, Sec 7811 i 7 , Dec 19, 1989, 103 Stat 2410 Pub L 105-34, title XI, Sec 1104 a , Aug 5, 1997, 111 Stat 788 Pub L 106-170, title V, Sec 532 b , Dec 17, 1999, 113 Stat 1860.Internal Revenue Code Section 1256 Contract A section 1256 contract is any 1 Regulated futures contract, 2 Foreign currency contract, 3 Nonequity option, 4 Dealer equity option, or 5 Dealer securities futures contract. Regulated futures contract This is a contract that 1 Provides that amounts that must be deposited to, or can be withdrawn from, your margin account depend on daily market conditions a system of marking to market , and 2 Is traded on, or subject to the rules of, a qualified board of exchange A qualified board of exchange is a domestic board of trade designated as a contract m arket by the Commodity Futures Trading Commission, any board of trade or exchange approved by the Secretary of the Treasury, or a national securities exchange registered with the Securities and Exchange Commission. Foreign currency contract This is a contract that 1 Requires delivery of a foreign currency that has positions traded through regulated futures contracts or settlement of which depends on the value of that type of foreign currency , 2 Is traded in the interbank market, and 3 Is entered into at arm s length at a price determined by reference to the price in the interbank market. Bank forward contracts with maturity dates that are longer than the maturities ordinarily available for regulated futures contracts are considered to meet the definition of a foreign currency contract if the above three conditions are satisfied. Special rules apply to certain foreign currency transactions These transactions may result in ordinary gain or loss treatment For details, see Internal Revenue C ode section 988 and Regulations sections 1 988-1 a 7 and 1 988-3.Internal Revenue Code Sec 988 Treatment Of Certain Foreign Currency Transactions.988 a General Rule Notwithstanding any other provisions of this chapter.988 a 1 Treatment As Ordinary Income Or Loss.988 a 1 A In General Except as otherwise provided in this section, any foreign currency gain or loss attributable to a section 988 transaction shall be computed separately and treated as ordinary income or loss as the case may be.988 a 1 B Special Rule For Forward Contracts, Etc Except as provided in regulations, a taxpayer may elect to treat any foreign currency gain or loss attributable to a forward contract, a futures contract, or option described in subsection c 1 B iii which is a capital asset in the hands of the taxpayer and which is not a part of a straddle within the meaning of section 1092 c , without regard to paragraph 4 thereof as capital gain or loss as the case may be if the taxpayer makes such election and identi fies such transaction before the close of the day on which such transaction is entered into or such earlier time as the Secretary may prescribe. Treas Regulations 1 988-1 a 7 1 988-1 a 7 Special rules for regulated futures contracts and non-equity options.1 988-1 a 7 i In general. Except as provided in paragraph a 7 ii of this section, paragraph a 2 iii of this section shall not apply to any regulated futures contract or non-equity option which would be marked to market under section 1256 if held on the last day of the taxable year.1 988-1 a 7 ii Election to have paragraph a 2 iii of this section apply. Notwithstanding paragraph a 7 i of this section, a taxpayer may elect to have paragraph a 2 iii of this section apply to regulated futures contracts and non-equity options as provided in paragraph a 7 iii and iv of this section.1 988-1 a 7 iii Procedure for making the election. A taxpayer shall make the election provided in paragraph a 7 ii of this section by sending to the Internal Revenue Service Center Examination Branch, Stop Number 92, Kansas City, MO 64999 a statement titled ELECTION TO TREAT REGULATED FUTURES CONTRACTS AND NON-EQUITY OPTIONS AS SECTION 988 TRANSACTIONS UNDER SECTION 988 c 1 D ii that contains the following.1 988-1 a 7 iii A The taxpayer s name, address, and taxpayer identification number.1 988-1 a 7 iii B The date the notice is mailed or otherwise delivered to the Internal Revenue Service Center.1 988-1 a 7 iii C A statement that the taxpayer including all members of such person s affiliated group as defined in section 1504 or in the case of an individual all persons filing a joint return with such individual elects to have section 988 c 1 D i and section 1 988-1 a 7 i not apply.1 988-1 a 7 iii D The date of the beginning of the taxable year for which the election is being made.1 988-1 a 7 iii E If the election is filed after the first day of the taxable year, a statement regarding whether the taxpayer has previously held a contract described in s ection 988 c 1 D i or section 1 988-1 a 7 i during such taxable year, and if so, the first date during the taxable year on which such contract was held and.1 988-1 a 7 iii F The signature of the person making the election in the case of individuals filing a joint return, the signature of all persons filing such return. The election shall be made by the following persons in the case of an individual, by such individual in the case of a partnership, by each partner separately effective for taxable years beginning after March 17, 1992, in the case of tiered partnerships, each ultimate partner in the case of an S corporation, by each shareholder separately in the case of a trust other than a grantor trust or estate, by the fiduciary of such trust or estate in the case of any corporation other than an S corporation, by such corporation in the case of a corporation that is a member of an affiliated group that files a consolidated return, such election shall be valid and binding only if made by the common parent, as that term is used in section 1 1502-77 a in the case of a controlled foreign corporation, by its controlling United States shareholders under section 1 964-1 c 3 With respect to a corporation other than an S corporation , the election, when made by the common parent, shall be binding on all members of such corporation s affiliated group as defined in section 1504 that file a consolidated return The election shall be binding on any income or loss derived from the partner s share determined under the principles of section 702 a of all contracts described in section 988 c 1 D i or paragraph a 7 i of this section in which the taxpayer holds a direct interest or indirect interest through a partnership or S corporation however, the election shall not apply to any income or loss of a partnership for any taxable year if such partnership made an election under section 988 c 1 E iii V for such year or any preceding year Generally, a copy of the election must be attached to the taxpayer s income tax return for the first year it is effective It is not required to be attached to subsequent returns However, in the case of a partner, a copy of the election must be attached to the taxpayer s income tax return for every year during which the taxpayer is a partner in a partnership that engages in a transaction that is subject to the election.1 988-1 a 7 iv Time for making the election.1 988-1 a 7 iv A In general. Unless the requirements for making a late election described in paragraph a 7 iv B of this section are satisfied, an election under section 988 c 1 D ii and paragraph a 7 ii of this section for any taxable year shall be made on or before the first day of the taxable year or, if later, on or before the first day during such taxable year on which the taxpayer holds a contract described in section 988 c 1 D ii and paragraph a 7 ii of this section The election under section 988 c 1 D ii and paragraph a 7 ii of this section shall apply to contracts entere d into or acquired after October 21, 1988, and held on or after the effective date of the election The election shall be effective as of the beginning of the taxable year and shall be binding with respect to all succeeding taxable years unless revoked with the prior consent of the Commissioner In determining whether to grant revocation of the election, recapture of the tax benefit derived from the election in previous taxable years will be considered.1 988-1 a 7 iv B Late elections. A taxpayer may make an election under section 988 c 1 D ii and paragraph a 7 ii of this section within 30 days after the time prescribed in the first sentence of paragraph a 7 iv A of this section Such a late election shall be effective as of the beginning of the taxable year however, any losses recognized during the taxable year with respect to contracts described in section 988 c 1 D ii or paragraph a 7 ii of this section which were entered into or acquired after October 21, 1988, and held on or before the date on which the late election is mailed or otherwise delivered to the Internal Revenue Service Center shall not be treated as derived from a section 988 transaction A late election must comply with the procedures set forth in paragraph a 7 iii of this section.1 988-1 a 7 v Transition rule. An election made prior to September 21, 1989 which satisfied the requirements of Notice 88-124, 1988-51 I R B 6, shall be deemed to satisfy the requirements of paragraphs a 7 iii and iv of this section.1 988-1 a 7 vi General effective date provision. This paragraph a 7 shall apply with respect to futures contracts and options entered into or acquired after October 21, 1988.Treas Regulations 1 988-3 Character of exchange gain or loss.1 988-3 a In general The character of exchange gain or loss recognized on a section 988 transaction is governed by section 988 and this section Except as otherwise provided in section 988 c 1 E , section 1092, section 1 988-5 and this section, exchange gain or loss reali zed with respect to a section 988 transaction including a section 1256 contract that is also a section 988 transaction shall be characterized as ordinary gain or loss Accordingly, unless a valid election is made under paragraph b of this section, any section providing special rules for capital gain or loss treatment, such as sections 1233, 1234, 1234A, 1236 and 1256 f 3 , shall not apply.1 988-3 b Election to characterize exchange gain or loss on certain identified forward contracts futures contracts and option contracts as capital gain or loss-- 1 988-3 b 1 In general Except as provided in paragraph b 2 of this section, a taxpayer may elect, subject to the requirements of paragraph b 3 of this section, to treat any gain or loss recognized on a contract described in section 1 988- 2 d 1 as capital gain or loss, but only if the contract.1 988-3 b 1 i Is a capital asset in the hands of the taxpayer.1 988-3 b 1 ii Is not part of a straddle within the meaning of section 1092 c without rega rd to subsections c 4 or e and.1 988-3 b 1 iii Is not a regulated futures contract or nonequity option with respect to which an election under section 988 c 1 D ii is in effect If a valid election under this paragraph b is made with respect to a section 1256 contract, section 1256 shall govern the character of any gain or loss recognized on such contract.1 988-3 b 2 Special rule for contracts that become part of a straddle after an election is made If a contract which is the subject of an election under paragraph b 1 of this section becomes part of a straddle within the meaning of section 1092 c without regard to subsections c 4 or e after the date of the election, the election shall be invalid with respect to gains from such contract and the Commissioner, in his sole discretion, may invalidate the election with respect to losses.1 988-3 b 3 Requirements for making the election A taxpayer elects to treat gain or loss on a transaction described in paragraph b 1 of this section as capit al gain or loss by clearly identifying such transaction on its books and records on the date the transaction is entered into No specific language or account is necessary for identifying a transaction referred to in the preceding sentence However, the method of identification must be consistently applied and must clearly identify the pertinent transaction as subject to the section 988 a 1 B election The Commissioner, in his sole discretion, may invalidate any purported election that does not comply with the preceding sentence.1 988-3 b 4 Verification A taxpayer that has made an election under section 1 988-3 b 3 must attach to his income tax return a statement which sets forth the following.1 988-3 b 4 i A description and the date of each election made by the taxpayer during the taxpayer s taxable year.1 988-3 b 4 ii A statement that each election made during the taxable year was made before the close of the date the transaction was entered into.1 988-3 b 4 iii A description of any cont ract for which an election was in effect and the date such contract expired or was otherwise sold or exchanged during the taxable year.1 988-3 b 4 iv A statement that the contract was never part of a straddle as defined in section 1092 and.1 988-3 b 4 v A statement that all transactions subject to the election are included on the statement attached to the taxpayer s income tax return. In addition to any penalty that may otherwise apply, the Commissioner, in his sole discretion, may invalidate any or all elections made during the taxable year under section 1 988-3 b 1 if the taxpayer fails to verify each election as provided in this section 1 988-3 b 4 The preceding sentence shall not apply if the taxpayer s failure to verify each election was due to reasonable cause or bona fide mistake The burden of proof to show reasonable cause or bona fide mistake made in good faith is on the taxpayer.1 988-3 b 5 Independent verification-- 1 988-3 b 5 i Effect of independent verification If the taxp ayer receives independent verification of the election in paragraph b 3 of this section, the taxpayer shall be presumed to have satisfied the requirements of paragraphs b 3 and 4 of this section A contract that is a part of a straddle as defined in section 1092 may not be independently verified and shall be subject to the rules of paragraph b 2 of this section.1 988-3 b 5 ii Requirements for independent verification A taxpayer receives independent verification of the election in paragraph b 3 of this section if.1 988-3 b 5 ii A The taxpayer establishes a separate account s with an unrelated broker s or dealer s through which all transactions to be independently verified pursuant to this paragraph b 5 are conducted and reported.1 988-3 b 5 ii B Only transactions entered into on or after the date the taxpayer establishes such account may be recorded in the account.1 988-3 b 5 ii C Transactions subject to the election of paragraph b 3 of this section are entered into such account on the d ate such transactions are entered into.1 988-3 b 5 ii D The broker or dealer provides the taxpayer a statement detailing the transactions conducted through such account and includes on such statement the following Each transaction identified in this account is subject to the election set forth in section 988 a 1 B. INTERNAL REVENUE SERVICE NATIONAL OFFICE FIELD SERVICE ADVICE MEMORANDUM FOR ASSOCIATE DISTRICT COUNSEL FROM DEBORAH A BUTLER ASSISTANT CHIEF COUNSEL CC DOM FS SUBJECT Section 1256 Contracts and Section 988 Transactions This Field Service Advice responds to your memorandum dated November 23, 1999 Field Service Advice is not binding on Examination or Appeals and is not a final case determination This document is not to be cited as precedent. CONCLUSIONS 1 A may have traded in RFCs as defined in 1256 b 1 and 1256 g 1 Additional factual development is required.2 A foreign currency contract may include a non-regulated foreign currency futures contract and a forward contract in for eign currency traded on the interbank market.3 Foreign currency option contracts are not foreign currency contracts pursuant to 1256 g 2 Transactions in these contracts may qualify as 988 transactions The gains or losses on foreign currency options contracts that are not nonequity options will be characterized as ordinary gains or losses pursuant to 988 c 1 B iii.4 To the extend that A was in the trade or business of engaging in 988 transactions, any losses incurred could affect the taxpayers NOL 5 If C is viewed as an agent of A, its trading activity may be aggregated with A s activity in determining whether he was a trader or investor.6 The taxpayers have properly amended their Tax Court petition in this case to raise the new issues with respect to the carryforward to the Year 3 tax year of NOLs allegedly incurred by the taxpayers in the Year 1 through Year 2 tax years. short n sweet explanation found elsewhere on the web. Forex trades are not reported to the IRS the same as stocks and options, or futures Forex trades are considered by the IRS as simple interest and the gain or loss is reported as other income on Form 1040 line 21 No special schedules or matched trade lists are necessary. short n sweet explanation 2 as suggested by larger hedge funds. Section 988 gain or loss. While we are aware of no specific IRS instructions regarding the proper reporting of Section 988 gain or loss, we recommend that such amounts be reflected on Form 4797, Part II, line 10.National Futures Association NFA is the industry-wide, self-regulatory organization for the U S futures industry. a Rank Based on a total universe of 2,289 U S and international hedge fund managers and CTAs representing US 317 1 billion in assets under management reporting a single Auditor relationship to TASS Research as of 12 31 02 In this ranking, where appropriate the group or parent company name is used. a Rank Based on a total universe of 1,638 U S and international hedge fund managers and CTAs representing US 214 1 billion in assets under management reporting a single Legal Counsel relationship to TASS Research as of 12 31 02 In this ranking, where appropriate the group or parent company name is used. IRS Publication 550.Loss transactions For individuals, a loss transaction is any transaction that results in a deductible loss if the gross amount of the loss is at least 2 million in a single tax year or 4 million in any combination of tax years A loss from a foreign currency transaction under Internal Revenue Code section 988 is a loss transaction if the gross amount of the loss is at least 50,000 in a single tax year whether or not the loss flows through from an S corporation or partnership. IRS Publication 334.Reportable transactions You must file Form 8886 Reportable Transaction Disclosure Statement, to report certain transactions You may have to pay a penalty if you are required to file Form 8886 but do not do so You may also have to pay interest and penalties on any reportable transactio n understatements Reportable transactions include 1 transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, 2 transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, 3 transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, 4 transactions that result in losses of at least 2 million in any single tax year 50,000 if from certain foreign currency transactions or 4 million in any combination of tax years, 5 transactions resulting in book-tax differences of more than 10 million on a gross basis, and 6 transactions with asset holding periods of 45 days or less and that result in a tax credit of more than 250,000 For more information, see the Instructions for Form 8886.IRS Schedule C instructions. Reportable Transaction Disclosure Statement Use Form 8886 to disclose information for each reportable transaction in which you particip ated Form 8886 must be filed for each tax year that your federal income tax liability is affected by your participation in the transaction You may have to pay a penalty if you are required to file Form 8886 but do not do so You may also have to pay interest and penalties on any reportable transaction understatements The following are reportable transactions. Any transaction resulting in a loss of at least 2 million in any single tax year or 4 million in any combination of tax years At least 50,000 for a single tax year if the loss arose from a foreign currency transaction defined in section 988 c 1 whether or not the loss flows through from an S corporation or partnership. Any transaction resulting in a book-tax difference of more than 10 million on a gross basis. Investor Reporting You may be required to provide the following information 1 Reportable transaction disclosure statement 2 Tax shelter registration number. Reportable Transaction Disclosure Statement Use Form 8886 to disclose in formation for each reportable transaction in which you participated Generally, you must attach Form 8886 to your return for each year that your tax liability is affected by your participation in the transaction In addition, for the first year Form 8886 is attached to your return, you must send a copy to. Internal Revenue Service LM PFTG OTSA Large Mid-Size Business Division 1111 Constitution Avenue, NW Washington, DC 20224.If you fail to file Form 8886 as required or fail to include any required information on the form, you may have to pay a penalty See Penalty for failure to disclose a reportable transaction later under. Penalties The following discussion briefly describes reportable transactions For more details, see the instructions for Form 8886 Reportable transaction A reportable transaction is any of the following A listed transaction A confidential transaction A transaction with contractual protection Loss transactions Transactions with a significant book-tax difference Transactio ns with a brief asset holding period This category includes transactions that result in your claiming a tax credit including a foreign tax credit of more than 250,000 if the asset giving rise to the credit was held by you for 45 days or less. Listed transaction A listed transaction is a transaction that is the same as or substantially similar to one of the types of transactions that the IRS has determined to be a tax-avoidance transaction These transactions have been identified in notices, regulations, and other published guidance issued by the IRS For a list of existing guidance, see the instructions for Form 8886.Confidential transaction A confidential transaction is one that is offered to you under conditions of confidentiality and for which you have paid an advisor a minimum fee A transaction is offered under conditions of confidentiality if the advisor who is paid the fee places a limit on the disclosure of the tax treatment or tax structure on you and the limit protects the adviso r s tax strategies The transaction is treated as confidential even if the conditions of confidentiality are not legally binding on you. Transaction with contractual protection Generally, a transaction with contractual protection is a transaction in which you or a related party has the right to a full or partial refund of fees if all or part of the intended tax consequences of the transaction are not sustained, or a transaction for which the fees are contingent on your realizing the tax benefits from the transaction. Loss transactions For individuals, a loss transaction is any transaction that results in a deductible loss if the gross amount of the loss is at least 2 million in a single tax year or 4 million in any combination of tax years A loss from a foreign currency transaction under Internal Revenue Code section 988 is a loss transaction if the gross amount of the loss is at least 50,000 in a single tax year, whether or not the loss flows through from an S corporation or partnership Certain losses such as losses from casualties, thefts, and condemnations are excepted from this category and do not have to be reported on Form 8886 see Form 8886 instructions For information on other exceptions, see Revenue Procedure 2003-24 in Internal Revenue Bulletin 2003-11 This Internal Revenue Bulletin is available at. Transactions with a significant book-tax difference This category includes transactions that result in book-tax differences of more than 10 million in any tax year The book-tax difference is the amount by which the amount of any income, gain, expense, or loss item from the transaction for federal income tax purposes differs on a gross basis from the amount of the item for book purposes for any tax year. Notice 2003-81 Tax Shelter.
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