id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-466	Levy, David F.	Towards Equal Tax Treatment of Economically Equivalent Financial Instruments: Proposals for Taxing Prepaid Forward Contracts, Equity Swaps, and Certain Contingent Debt Instruments	2022	73	.pdf	application/pdf	38022	1833	61	Part II will provide the reader with a brief overview and critique of the tax treatment of capital assets, option contracts, and forward contracts. Parties can use option contracts to guard against, or speculate about, the movement in value of a particular asset.	cache/ftr-466.pdf	txt/ftr-466.txt