Implements § 1234Open in workspace
Reg. § 1.1234-4 Hedging transactions.
26 CFR § 1.1234-4eCFR, current through 2026-07-14
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 .
[T.D. 8555, 59 FR 36367, July 18, 1994]