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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.1233-2: -2 Hedging transactions.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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