关于 USO K1 的问题# Stock
t*i
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http://www.schwab.com/public/schwab/nn/articles/ETFs-and-Taxes-
Another noteworthy tax feature of ETFs that hold commodity futures contracts
is the 60/40 rule. This rule, from IRS Publication 550, states that any
gains or losses realized by selling these types of investments are treated
as 60% long-term gains (currently taxed at a maximum rate of 23.8%) and 40%
short-term gains (currently taxed as ordinary income, at a maximum rate of
43.4%). This happens regardless of how long the investor has held the ETF.
Furthermore, at the end of the year the ETF must “mark to market” all of
its outstanding futures contracts, treating them, for tax purposes, as if
the fund had sold those contracts. Thus, if the ETF holds some contracts
that have appreciated in value, it will have to realize those gains for tax
purposes and distribute them to investors (who must then pay taxes on the
gains, following the 60/40 rule).
Another noteworthy tax feature of ETFs that hold commodity futures contracts
is the 60/40 rule. This rule, from IRS Publication 550, states that any
gains or losses realized by selling these types of investments are treated
as 60% long-term gains (currently taxed at a maximum rate of 23.8%) and 40%
short-term gains (currently taxed as ordinary income, at a maximum rate of
43.4%). This happens regardless of how long the investor has held the ETF.
Furthermore, at the end of the year the ETF must “mark to market” all of
its outstanding futures contracts, treating them, for tax purposes, as if
the fund had sold those contracts. Thus, if the ETF holds some contracts
that have appreciated in value, it will have to realize those gains for tax
purposes and distribute them to investors (who must then pay taxes on the
gains, following the 60/40 rule).