# Debt That Is a Position in Personal Property That Is Part of a Straddle
> **IRS** · Final regulations and removal of temporary regulations. · Published 2014-08-27 · Effective 2014-08-27 · 79 FR 51090
## Document
- **Document number:** 2014-20330
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 51090
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-08-27
- **Effective date:** 2014-08-27
- **Treasury docket:** TD 9691
## Abstract

This document contains final regulations relating to the application of the straddle rules to a debt instrument. The final 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 final 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/08/27/2014-20330/debt-that-is-a-position-in-personal-property-that-is-part-of-a-straddle)
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