federal_register: 2014-17009
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2014-17009 | Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092 | Rule | This document contains final regulations relating to section 1092 identified mixed straddles established after August 18, 2014. The final 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. | 2014-07-18 | 2014 | 7 | https://www.federalregister.gov/documents/2014/07/18/2014-17009/mixed-straddles-straddle-by-straddle-identification-under-section-1092 | https://www.govinfo.gov/content/pkg/FR-2014-07-18/pdf/2014-17009.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to section 1092 identified mixed straddles established after August 18, 2014. The final regulations explain how to account for unrealized gain or loss on a position held by a taxpayer prior to the time... |