# Hedging Transactions by Members of a Consolidated Group
> **Treasury** · Final regulations. · Published 1996-01-08 · Effective 1996-02-07 · 61 FR 517
## Document
- **Document number:** 96-178
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 517
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-01-08
- **Effective date:** 1996-02-07
- **Treasury docket:** TD 8653
## Abstract

This document contains final regulations relating to the character and timing of gain or loss from certain hedging transactions entered into by members of a consolidated group. These regulations apply when one member of the group hedges its own risk, hedges the risk of another member, or enters into a risk-shifting transaction with another member. The regulations are needed to provide appropriate rules for these transactions. The regulations provide guidance for corporations that are members of consolidated groups.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/01/08/96-178/hedging-transactions-by-members-of-a-consolidated-group)
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