Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092
other · IRS · Rule · Published 2014-07-18 · Effective 2014-07-18 · 79 FR 41886
Document
Document number
2014-17009
Federal Register citation
79 FR 41886
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2014-07-18
Effective date
2014-07-18
Treasury docket
TD 9678
Abstract
This document contains final regulations relating to section 1092 identified mixed straddles established after August 18, 2014. The final 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.