federal_register: 2013-18702

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2013-18702 Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I) Rule This document contains guidance for those taxpayers electing to establish a mixed straddle using straddle-by-straddle identification. These temporary regulations explain how to account for unrealized gain or loss on a position held by a taxpayer prior to the time the taxpayer establishes a mixed straddle using straddle-by- straddle identification. The text of these temporary regulations also serves as the text of the proposed regulations (REG-112815-12) set forth in the Proposed Rules section in this issue of the Federal Register. 2013-08-02 2013 8 https://www.federalregister.gov/documents/2013/08/02/2013-18702/mixed-straddles-straddle-by-straddle-identification-under-section-1092b2aii https://www.govinfo.gov/content/pkg/FR-2013-08-02/pdf/2013-18702.pdf Treasury Department; Internal Revenue Service 497,254 This document contains guidance for those taxpayers electing to establish a mixed straddle using straddle-by-straddle identification. These temporary regulations explain how to account for unrealized gain or loss on a position held by a taxpayer prior... 1545-BL04

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