The Bottom Line As you have seen, there are many different methods of determining your gain or loss on
the sale of a particular security.
Not exact matches
This presentation does not, in any jurisdiction, and in
particular not in the U.S., constitute or form part
of, and should not be construed as, any offer for
sale of, or solicitation
of any offer to buy, or any investment advice in connection with, any
securities of SES nor should it or any part
of it form the basis
of, or be relied on in connection with, any contract or commitment whatsoever.
In
particular, as disclosed in filings with the U.S.
Securities and Exchange Commission, Amarin's ability to effectively develop and commercialize Vascepa will depend in part on its ability to continue to effectively finance its business, efforts
of third parties, its ability to create market demand for Vascepa through education, marketing and
sales activities, to achieve increased market acceptance
of Vascepa, to receive adequate levels
of reimbursement from third - party payers, to develop and maintain a consistent source
of commercial supply at a competitive price, to comply with legal and regulatory requirements in connection with the
sale and promotion
of Vascepa and to maintain patent protection for Vascepa.
It does not discuss all aspects
of U.S. federal income taxation that may be relevant to
particular holders in light
of their
particular circumstances or to holders subject to special rules under the Code (including, but not limited to, insurance companies, tax - exempt organizations, financial institutions, broker - dealers, partners in partnerships (or entities or arrangements treated as partnerships for U.S. federal income tax purposes) that hold HP Co. common stock, pass - through entities (or investors therein), traders in
securities who elect to apply a mark - to - market method
of accounting, stockholders who hold HP Co. common stock as part
of a «hedge,» «straddle,» «conversion,» «synthetic
security,» «integrated investment» or «constructive
sale transaction,» individuals who receive HP Co. or Hewlett Packard Enterprise common stock upon the exercise
of employee stock options or otherwise as compensation, holders who are liable for the alternative minimum tax or any holders who actually or constructively own 5 % or more
of HP Co. common stock).
Sector rotation involves using the proceeds from the
sale of securities related to a
particular investment sector for the purchase
of securities in another sector.
His expertise was requested on the question
of when different
securities, and in
particular, different ETFs, might be considered substantially identical for purposes
of the wash
sale rule.
When the buyer is indebted to a
particular seller for two or more consumer credit
sales of goods and the goods which were the subject
of two or more
sales secure the buyer's total debt to the seller, the
security shall be discharged by applying the buyer's payments as they are received by the seller or the seller's assignee to the portions
of the debt in the order in which they were incurred.
In both instances, these services or products may include: company financial data and economic data (e.g., unemployment, inflation rates and GDP figures), stock quotes, last
sale prices and trading volumes, research reports analyzing the performance
of a
particular company or stock, narrowly distributed trade magazines or technical journals covering specific industries, products, or issuers, seminars or conferences registration fees which provide substantive content relating to eligible research, quantitative analytical software and software that provides analyses
of securities portfolios, trading strategies and pre / post trade analytics, discussions with research analysts or meetings with corporate executives which provide a means
of obtaining oral advice on
securities, markets or
particular issuers, short - term custody related to effecting
particular transactions and clearance and settlement
of those trades, lines between the broker - dealer and order management systems operated by a third party vendor, dedicated lines between the broker - dealer and the investment adviser's order management system, dedicated lines providing direct dial - up service between the investment adviser and the trading desk at the broker - dealer, message services used to transmit orders to broker - dealers for execution, electronic communication
of allocation instructions between institutions and broker - dealers, comparison services required by the SEC or another regulator (e.g., use
of electronic confirmation and affirmation
of institutional trades), exchange
of messages among broker - dealers, custodians, and institutions related to a trade, post-trade matching
of trade information, routing settlement instructions to custodian banks and broker - dealers» clearing agents, software that provides algorithmic trading strategies, and trading software operated by a broker - dealer to route orders to market centers or direct market access systems.
In both instances, these services or products may include: company financial data and economic data (e.g., unemployment, inflation rates and GDP figures), stock quotes, last
sale prices and trading volumes, research reports analyzing the performance
of a
particular company or stock, narrowly distributed trade magazines or technical journals covering specific industries, products, or issuers, seminars or conferences registration fees which provide substantive content relating to eligible research, quantitative analytical software and software that provides analyses
of securities portfolios, trading strategies and pre / post trade analytics, discussions with research analysts or meetings with corporate executives which provide a means
of obtaining oral advice on
securities, markets or
particular issuers, short - term custody related to effecting
particular transactions and clearance and settlement
of those trades, lines between the broker - dealer and order management systems operated by a third party vendor, dedicated lines between the broker - dealer and the investment adviser's order management system, dedicated lines providing direct
«In
particular, I urge public companies to examine their controls and procedures, with not only their
securities law disclosure obligations in mind, but also reputational considerations around
sales of securities by executives.»
Although these findings applied only to The DAO, the SEC noted that it wanted «to stress that the U.S. federal
securities law may apply to various activities, including distributed ledger technology, depending on the
particular facts and circumstances, without regard to the form
of the organization or technology used to effectuate a
particular offer or
sale.»
While the SEC's investigation was focused on this one organization and its co-founders, the report clearly states, «U.S. federal
securities law may apply to various activities, including distributed ledger technology, depending on the
particular facts and circumstances, without regard to the form
of the organization or technology used to effectuate a
particular [cryptocurrency] offer or
sale.»
«U.S. federal
securities law may apply to various activities, including distributed ledger technology, depending on the
particular facts and circumstances, without regard to the form
of the organization or technology used to effectuate a
particular offer or
sale,» the agency said at the time.