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However, if the taxpayer identifies the transaction as a hedge when it actually is not, identification itself does not necessarily make a loss ordinary and could potentially create a capital loss, giving rise to the whipsaw effect mentioned earlier.
Finally, however, note also that the whipsaw effect, though present
To avoid being "whipsawed"--having different tax treatments for each party result in its collecting no tax--the IRS inconsistently determined that Hawley could not deduct the payments and that Gilbert must include them in her gross income.
The much touted "free-market" is enforced as a ruthless discipline for the majority, using immobile national work forces against one another with a "whipsaw" effect across national boundaries, on the one hand (Chomsky, 1, 7).
This particular whipsaw is startling and delightful, causing the sharp deliciousness that stirred my greed when I first laid eyes on a Mannikko.
Cliff, up first, fronted his Oneness Band, a loose and lanky group with a whipsaw guitarist and a fistful of wicked grooves.
He points to three possible factors in addition to government pressure that motivate employers to enter into collective or multi-employer bargaining with unions: market control via pay standards enforced by unions in order to inhibit competitive entry and the like; economies of scale to counteract strong unions, especially their whipsaw tactics; and finally managerial control.
The 2-year yield jerked lower to 2.34% from the 2.36% area after a whipsaw to 2.39% highs.
"Although the equities whipsaw continues around the Fed put, the strike around 2,300 (as we predicted in Feb and reiterated in October) seems to be doing all right."
However, market commentary continues to feed the illusion of sophisticated investors either selling and/or buying in droves, capitalising on superior information, rendering the small investor helpless in the face of such whipsaw moves.
The Question: Did the plan administrators of AK Steel Corporation's Retirement Accumulation Pension Plan fail to calculate the correct payment to 92 of its plan participants when it did not use the "whipsaw" formula in its calculation?
In general, failure to properly identify a hedge for tax purposes may expose a taxpayer to ordinary treatment of gains and capital treatment of losses (i.e., character whipsaw).