other · IRS · Rule · Published 2002-03-20 · Effective 2002-03-20 · 67 FR 12863
Document
Document number
02-6622
Federal Register citation
67 FR 12863
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-03-20
Effective date
2002-03-20
Treasury docket
TD 8985
Abstract
This document contains final regulations relating to the character of gain or loss from hedging transactions. The regulations reflect changes to the law made by the Ticket to Work and Work Incentives Improvement Act of 1999. The regulations affect businesses entering into hedging transactions.