View all text of Subjgrp 11 [§ 1.1231-1 - § 1.1298-4]
§ 1.1233-2 - Hedging transactions.
The character of gain or loss on a short sale that is (or is identified as being) part of a hedging transaction is determined under the rules of § 1.1221-2.
View all text of Subjgrp 11 [§ 1.1231-1 - § 1.1298-4]
The character of gain or loss on a short sale that is (or is identified as being) part of a hedging transaction is determined under the rules of § 1.1221-2.