# Mark to Market for Dealers in Securities
> **IRS** · Final and temporary regulations. · Published 1996-12-24 · Effective 1996-12-24 · 61 FR 67715
## Document
- **Document number:** 96-32248
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 67715
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/24/96-32248/mark-to-market-for-dealers-in-securities)
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