Mark to Market for Dealers in Securities

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 8700] RIN 1545-AS30

TITLE: Mark to Market for Dealers in Securities

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations.

SUMMARY: This document contains final regulations providing guidance to enable taxpayers to comply with the mark-to-market requirements applicable to dealers in securities. The Revenue Reconciliation Act of 1993 amended the applicable tax law. These regulations provide guidance to dealers in securities.

DATES: These final regulations are effective December 24, 1996, except paragraph (a) of 1.475(c)-1T is removed effective December 24, 1996, and the remainder of 1.475(c)-1T is removed effective January 23, 1997. For dates of applicability, see 1.475(e)-1.

FOR FURTHER INFORMATION CONTACT: Robert B. Williams at (202) 622-3960 or Jo Lynn Ricks at (202) 622-3920 (not toll-free numbers).

Click here to continue the regulation.

SEARCH:

You can search the entire Tax Professionals section, or all of Uncle Fed's Tax*Board. For a more focused search, put your search word(s) in quotes.

1996 Regulations Main | IRS Regulations Main | Home