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SECTION 4. ELIGIBLE POSITIONS

Internal Revenue Bulletin 2007-26 · 2026-10-03 edition · updated 2026-10-04 · United States

FOR SAFE HARBOR

Pursuant to § 1.475(a)–4(g), the following are designated as eligible positions for purposes of the safe harbor valuation regulations:

.01 With respect to an eligible taxpayer described in § 1.475(a)–4(c)(1), any security within the meaning of § 475(c)(2) and the regulations thereunder.

.02 With respect to an eligible taxpayer described in § 1.475(a)–4(c)(2), any commodity within the meaning of § 475(e)(2) and any regulations thereunder.

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▸Contents — Internal Revenue Bulletin 2007-26
Internal Revenue Bulletin 2007-26

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