Dividends Received Deduction Holding Period Reduced for Periods Where Risk of Loss Diminished
other · IRS · Rule · Published 1995-03-20 · Effective 1995-03-20 · 60 FR 14636
Document
Document number
95-6693
Federal Register citation
60 FR 14636
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-03-20
Effective date
1995-03-20
Treasury docket
TD 8590
Abstract
This document contains final regulations relating to the reduction in the holding period of stock where a taxpayer has diminished its risk of loss by holding one or more other positions with respect to substantially similar or [[Page 14637]] related property. In addition, this document contains final regulations relating to tax straddles involving stock and substantially similar or related property. The regulations, in response to specific congressional direction, provide guidance to taxpayers with respect to the availability of the dividends received deduction and the application of the rules relating to tax straddles.