Section 1256 contracts include certain regulated futures contracts, foreign currency contracts and non-equity options. These contracts receive a unique tax treatment under the IRS code and are subject ...
Perpetual futures are the backbone of modern decentralized derivatives trading. This article explains their full mechanics - how smart contracts manage leverage, how funding rates maintain price ...
This is part 2 of a multi-part series where we deep dive into the nuances of Index Returns. This paper will provide an overview of the mechanisms of equity futures, the purpose of the equity index ...
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