Finanse publiczne · 18.07.2014

Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092

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.