other · IRS · Rule · Published 1996-12-24 · Effective 1996-12-24 · 61 FR 67715
Document
Document number
96-32248
Federal Register citation
61 FR 67715
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1996-12-24
Effective date
1996-12-24
Treasury docket
TD 8700
Abstract
This document contains final regulations providing guidance to enable taxpayers to comply with the mark-to-market requirements applicable to dealers in securities. The Revenue Reconciliation Act of 1993 amended the applicable tax law. These regulations provide guidance to dealers in securities.