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发帖数: 7404 | 1 没太看明白。
IRS Publication 550:
Payments in lieu of dividends. If you borrow stock to make a short
sale,
you may have to remit to the lender payments in lieu of the dividends
distributed while you maintain your short position. You can deduct these
payments only if you hold the short sale open at least 46 days (more
than 1
year in the case of an extraordinary dividend as defined below) and you
itemize your deductions.
You deduct these payments as investment interest on Schedule A (Form
1040).
See Interest Expenses in chapter 3 for more information.
If you close the short sale by the 45th day after the date of the short
sale (1 year or less in the case of an extraordinary dividend), you
cannot
deduct the payment in lieu of the dividend that you make to the lender.
Instead, you must increase the basis of the stock used to close the
short
sale by that amount.
To determine how long a short sale is kept open, do not include any
period
during which you hold, have an option to buy, or are under a contractual
obligation to buy substantially identical stock or securities.
是说如果做空的同时如果买了call或者卖了put对冲，倒扣的红利就不能算成interest吗？这种情
况下如何对冲风险呢？
If your payment is made for a liquidating distribution or nontaxable
stock
distribution, or if you buy more shares equal to a stock distribution
issued
on the borrowed stock during your short position, you have a capital
expense. You must add the payment to the cost of the stock sold short.
Exception. If you close the short sale within 45 days, the deduction
for
amounts you pay in lieu of dividends will be disallowed only to the
extent
the payments are more than the amount that you receive as ordinary
income
from the lender of the stock for the use of collateral with the short
sale.
This exception does not apply to payments in place of extraordinary
dividends.
这两段更困惑。谁给讲讲？ |
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