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ResourceHandbook: Foreign currency
Latest edition: Our in-depth guide on accounting for foreign currency matters.
NewsProposed regulations: Guidance regarding elections relating to foreign currency gains and losses
Time for making and revoking certain elections relating to foreign currency gain or loss
NewsProposed regulations: Guidance regarding elections relating to foreign currency gains and losses
Time for making and revoking certain elections relating to foreign currency gain or loss
NewsCorrection to proposed regulations on elections relating to foreign currency gains and losses
A correction to proposed regulations regarding the time for making and revoking certain elections relating to foreign currency gain or loss
NewsIndia: Amendments to foreign exchange management regulations
Amendments relating to foreign currency deposits and accounts
NewsU.S. Tax Court: Loss under section 1256(c) on foreign currency option transaction disallowed under section 165(c) for lack of profit motive
Tax Court agreed with IRS that the taxpayers did not establish any profit motive for entering into the foreign currency option transactions
NewsKPMG report: Determination under section 987 of taxable income or loss and foreign currency gain or loss with respect to a QBU
Analysis and observations of final and proposed regulations
NewsBolivia: Guidance on requests for refunds of export taxes
Requirements and procedures for the presentation of export tax refund requests
InsightAugust 3, 2022 | Ripple FX: The U.S. Tax Impact of a Strong U.S. Dollar
Podcast: What are the U.S. tax implications of the recent strengthening of the U.S. dollar?
August 03, 2022
NewsFinal and proposed regulations: Taxable income or loss and foreign currency gain or loss with respect to a QBU
Final and proposed regulations under section 987
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