26 C.F.R. § 1.1233-2
Current through November 30, 2024
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 .
26 C.F.R. §1.1233-2
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 .
26 C.F.R. §1.1233-2