| 释义 |
Form 6781 Form 6781In U.S. tax, a form used for reporting income relevant to calculating one's capital gains tax liability. The form deals with the taxation of open positions under Section 1256 of the U.S. Tax Code, namely, any regulated futures contract, any foreign currency contract, any non-equity option, any dealer equity option, and any dealer securities futures contract. Form 6781 directs the taxpayer to report any gains or losses from these contracts on the assumption that they were closed at market value on the last day of the tax year.Form 6781 An Internal Revenue Service tax form used by an investor to disclose open option positions showing gains and to calculate the unrecognized gain in each open position. |