Finanse publiczne · 5.05.2003

Safe Harbor for Satisfying Statutory Requirements for Valuation under Section 475 for Certain Securities and Commodities

This document describes and explains a possible framework for a safe harbor (including recordkeeping and record retention requirements) that would satisfy the statutory requirement to value certain securities and commodities under section 475 of the Internal Revenue Code. This document also invites comments from the public on this safe harbor and other alternative valuation methodologies. All materials submitted will be available for public inspection and copying.