Special Rules for Determining Capital Gains and Losses
§ 1.1234-4 Hedging transactions.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
The character of gain or loss on an acquired or a written option that is (or is identified as being) part of a hedging transaction is determined under the rules of § 1.1221-2.
[T.D. 8555, 59 FR 36367, July 18, 1994]
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