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).
In its proposal, which the CFTC will seek public comment on
for 90 days, the regulator said that if a
trader can't take possession of a virtual currency bought on margin within about a month, the transaction will
be treated as a futures contract.