Investment and Finance

Generally, intangible personal property such as a patent or a copyright can qualify as a like kind tax free exchange if the General like kind test apply.
Speak to your local CPA about the details of this like kind tax free transaction.

Generally, you have 45 days to identify the like kind exchange property and 180 days to complete the exchange. No extensions of time are allowed. The property must be described in a written document with a legal description or street address.

You do not realize a stock gain on your exercise of stock rights. A capital gain or loss will be calculated in the year that you sell the stock.
The holding period of the new stock is as of the day you exercised the rights. The holding period will be used for the short term and long term treatment of capital gains and losses.
Your cost basis for the new stock will be the subscription price you paid plus your basis of the rights exercised.

A Put option is an option to sell a given number of shares of a stock (usually 100)on or before a specified future date at a stated striking price. The striking price of the put is close to the market price of the underlying stock at the time of issuance. The acquisition of a put is treated as a short term capital sale if you hold substantially identical securities short term at the time you buy the put.

A Put option is an option to sell a given number of shares of a stock (usually 100)on or before a specified future date at a stated striking price.
The striking price of the put is close to the market price of the underlying stock at the time of issuance.

A Call option is an option to purchase a specified number of shares (usually 100) on or before some future date at a stated price. Call options usually have initial lives of one to nine months. Options are created and sold in certain option markets and can be purchased by investors to obtain the right to buy or sell a specific number of shares of common stock on or before some future date at a stated price.

The striking price is the price at which the holder of a call option can buy or the holder of a put option can sell a specified amount of stock at any time before the option's expiration date.
It is also known as the exercise price.

The striking price is the price at which the holder of a call option can buy or the holder of a put option can sell a specified amount of stock at any time before the option's expiration date. It is also known as the exercise price.

Treasury Bills are direct obligations of the U.S. Treasury to finance budgetary needs. Treasury bills are offered in 3 month, 6 month and 12 month maturities. Treasury bills are considered short term IOU's issued by the U.S. Treasury and are commonly considered as the risk free investment asset.
Your return on a Treasury bill is the difference between the discount price you pay for the bill and its face value, if you hold it to maturity or the amount you receive for it on a sale before its maturity.
You may buy Treasury bills directly from the Federal reserve bank without a fee or from a bank or stockbroker who will charge you a handling fee.