Title 26
SECTION 1.1234-4
1.1234-4 Hedging transactions.
§ 1.1234-4 Hedging transactions.The character of gain or loss on an acquired or a written option that is (or is identified as being) part of a hedging transaction is determined under the rules of § 1.1221-2.
[T.D. 8555, 59 FR 36367, July 18, 1994]