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2013-08-02
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Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I)
Proposed Rules
D09002ee1bdc9e67a
D09002ee1bdc9e70b
United States
Department of the Treasury
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United States Government Agency or Subagency
United States
Internal Revenue Service
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United States Government Agency or Subagency
In the Rules and Regulations section of this issue of the Federal Register the Treasury Department and the IRS are issuing temporary regulations that 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. The text of the temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
78 FR 46854
https://www.govinfo.gov/app/details/FR-2013-08-02/2013-18701
2013-18701
fr02au13-15
RIN 1545-BK99
4830-01-P
REG-112815-12
https://www.govinfo.gov/app/details/FR-2013-08-02/2013-18701
https://www.govinfo.gov/content/pkg/FR-2013-08-02/html/2013-18701.htm
https://www.govinfo.gov/content/pkg/FR-2013-08-02/pdf/2013-18701.pdf
Income Taxes
Reporting and Recordkeeping Requirements
2 p.
46854
46855
78 FR 46854
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BK99
RIN 1545-BK99
Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I); Federal Register Vol. 78, Issue
PRORULE
2013-18701
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2013-10-31
2013-12-04
REG-112815-12
4830-01-P
2013-18701
Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.
In the Rules and Regulations section of this issue of the Federal Register the Treasury Department and the IRS are issuing temporary regulations that 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. The text of the temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Comments must be received by October 31, 2013. Request to speak and outlines of topics to be discussed at the public hearing scheduled for December 4, 2013, at 10 a.m. must be received by October 31, 2013.
Concerning the proposed regulations, Elizabeth M. Bouzis or Robert B. Williams at (202) 622-3950; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Oluwafunmilayo Taylor, (202) 622-7180 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Mixed Straddles; Straddle-by-Straddle Identification
,
www.regulations.gov
Federal Register
Vol. 78, no. 149
Office of the Federal Register, National Archives and Records Administration
2013-08-02
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361 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2013-08-02
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0042-1219
0364-1406
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000582072
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https://www.govinfo.gov/app/details/FR-2013-08-02
https://www.govinfo.gov/content/pkg/FR-2013-08-02/pdf/FR-2013-08-02.pdf
https://www.govinfo.gov/content/pkg/FR-2013-08-02/xml/FR-2013-08-02.xml
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2013-08-02
2023-04-30
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