- Part One: Overview of the Markets
- Part Two: Overview of Selected Market Participants
- Part Three: Taxation of Market Participants
- Part Four: Taxation of Capital Transactions
- Part Five: Taxation of Ordinary Income Transactions
- Part Six: Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations
- Part Seven: Treatment of Gain or Loss on Terminations of Contract Rights and Obligations
- Part Eight: Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions
- Part Nine: Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests
- Part Ten: Taxation of Debt Securities and Options on Debt Securities
- Part Eleven: Taxation of Asset-Backed Securities
- Part Twelve: Taxation of Physical Commodities and Options on Commodities
- Part Thirteen: Taxation of Section 1256 Contracts
- Part Fourteen: Tax Consequences of Holding Offsetting Positions (Straddles)
- Part Fifteen: Foreign Currency and International Operations
- Part Sixteen: Notional Principal Contracts
