Generally, bona fide hedging transactions are transactions that meet the requirements for a hedging transaction under §1.1221-2(a) through (d), except that a bona fide hedging transaction also includes a transaction entered into in the normal course of business primarily to manage risk with respect to section 1231 property or a section 988 transaction.
If you want to change selection, open document below and click on "Move attachment"
pdf
owner:
VPLAN - (no access) - 2017-27320 988 regs.pdf, p6
Summary
| status | not read | | reprioritisations | |
|---|
| last reprioritisation on | | | suggested re-reading day | |
|---|
| started reading on | | | finished reading on | |
|---|
Details