# Debt That Is a Position in Personal Property That Is Part of a Straddle
> **IRS** · Final and temporary regulations. · Published 2013-09-05 · Effective 2013-09-05 · 78 FR 54568
## Document
- **Document number:** 2013-21540
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 54568
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-09-05
- **Effective date:** 2013-09-05
- **Treasury docket:** TD 9635
## Abstract

This document contains final and temporary regulations relating to the application of the straddle rules to a debt instrument. The temporary regulations clarify that a taxpayer's obligation under a debt instrument can be a position in personal property that is part of a straddle. The temporary regulations primarily affect taxpayers that issue debt instruments that provide for one or more payments that reference the value of personal property or a position in personal property. The text of these temporary regulations also serves as the text of the proposed regulations (REG-111753-12) set forth in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/09/05/2013-21540/debt-that-is-a-position-in-personal-property-that-is-part-of-a-straddle)
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