Implements § 1233Open in workspace
Reg. § 1.1233-2 Hedging transactions.
26 CFR § 1.1233-2eCFR, current through 2026-07-14
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 .
[T.D. 8555, 59 FR 36367, July 18, 1994]