{"slug":"how-event-contracts-are-taxed","qid":"tax_by_treatment","label":"tax_by_treatment","post_title":"how-event-contracts-are-taxed","post_url":"/blog/how-event-contracts-are-taxed#q-tax_by_treatment","columns":["treatment","tax_on_10k_gain_usd","deductible_part_of_10k_loss_usd"],"rows":[{"treatment":"Section 1256 60/40","tax_on_10k_gain_usd":2680,"deductible_part_of_10k_loss_usd":3000},{"treatment":"Ordinary income","tax_on_10k_gain_usd":3700,"deductible_part_of_10k_loss_usd":10000},{"treatment":"Wagering, Section 165(d)","tax_on_10k_gain_usd":3700,"deductible_part_of_10k_loss_usd":0}],"shape":"ranking","sql":"SELECT\n    treatment,\n    ROUND(10000 * gain_rate)        AS tax_on_10k_gain_usd,\n    ROUND(10000 * loss_allowed_pct) AS deductible_part_of_10k_loss_usd\nFROM\n(\n    SELECT\n        'Section 1256 60/40'              AS treatment,\n        (0.60 * 0.20) + (0.40 * 0.37)     AS gain_rate,\n        0.30                              AS loss_allowed_pct,\n        1                                 AS branch_order\n    UNION ALL\n    SELECT 'Ordinary income',          0.37, 1.00, 2\n    UNION ALL\n    SELECT 'Wagering, Section 165(d)', 0.37, 0.00, 3\n)\nORDER BY branch_order","computed_at":"2026-10-02T14:57:00.701245+00:00","elapsed":0.001842966}