# Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I)
> **IRS** · Temporary regulations. · Published 2013-08-02 · Effective 2013-08-01 · 78 FR 46807
## Document
- **Document number:** 2013-18702
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 46807
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-08-02
- **Effective date:** 2013-08-01
- **Treasury docket:** TD 9627
## Abstract

This document contains guidance for those taxpayers electing to establish a mixed straddle using straddle-by-straddle identification. These temporary regulations explain how to account for unrealized gain or loss on a position held by a taxpayer prior to the time the taxpayer establishes a mixed straddle using straddle-by- straddle identification. The text of these temporary regulations also serves as the text of the proposed regulations (REG-112815-12) set forth in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/08/02/2013-18702/mixed-straddles-straddle-by-straddle-identification-under-section-1092b2aii)
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