Treasury Regulations (26 C.F.R.)
26 CFR § 1.1233-2
Hedging transactions.
Official textecfr.govlast amended
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 § 1.1221-2.
[T.D. 8555, 59 FR 36367, July 18, 1994]
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In this part (40 sections)
- 1.1092(d)-2 · (d)-2 Personal property.
- 1.1201-1 · Alternative tax.
- 1.1202-0 · Table of contents.
- 1.1202-1 · Deduction for capital gains.
- 1.1202-2 · Qualified small business stock; effect of redemptions.
- 1.1211-1 · Limitation on capital losses.
- 1.1212-1 · Capital loss carryovers and carrybacks.
- 1.1221-1 · Meaning of terms.
- 1.1221-2 · Hedging transactions.
- 1.1221-3 · Time and manner for electing capital asset treatment for…
- 1.1222-1 · Other terms relating to capital gains and losses.
- 1.1223-1 · Determination of period for which capital assets are held.
- 1.1223-3 · Rules relating to the holding periods of partnership…
- 1.1231-1 · Gains and losses from the sale or exchange of certain…
- 1.1231-2 · Livestock held for draft, breeding, dairy, or sporting…
- 1.1232-1 · Bonds and other evidences of indebtedness; scope of section.
- 1.1232-2 · [Reserved]
- 1.1232-3 · Gain upon sale or exchange of obligations issued at a…
- 1.1232-3A · Inclusion as interest of original issue discount on certain…
- 1.1233-1 · Gains and losses from short sales.
- 1.1233-2 · Hedging transactions.
- 1.1234-1 · Options to buy or sell.
- 1.1234-2 · Special rule for grantors of straddles applicable to certain…
- 1.1234-3 · Special rules for the treatment of grantors of certain…
- 1.1234-4 · Hedging transactions.
- 1.1235-1 · Sale or exchange of patents.
- 1.1235-2 · Definition of terms.
- 1.1236-1 · Dealers in securities.
- 1.1237-1 · Real property subdivided for sale.
- 1.1238-1 · Amortization in excess of depreciation.
- 1.1239-1 · Gain from sale or exchange of depreciable property between…
- 1.1239-2 · Gain from sale or exchange of depreciable property between…
- 1.1240-1 · Capital gains treatment of certain termination payments.
- 1.1241-1 · Cancellation of lease or distributor's agreement.
- 1.1242-1 · Losses on small business investment company stock.
- 1.1243-1 · Loss of small business investment company.
- 1.1244(a)-1 · (a)-1 Loss on small business stock treated as ordinary…
- 1.1244(b)-1 · (b)-1 Annual limitation.
- 1.1244(c)-1 · (c)-1 Section 1244 stock defined.
- 1.1244(c)-2 · (c)-2 Small business corporation defined.