26 C.F.R. § 1.1233-2   Hedging transactions.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Special Rules for Determining Capital Gains and Losses

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§ 1.1233-2   Hedging transactions.

The character of gain or loss on a short sale 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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