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 [...] with respect to section 1231 property or a section 988 transaction.
Answer
normal course of business primarily to manage risk
Question
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 [...] with respect to section 1231 property or a section 988 transaction.
Answer
?
Question
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 [...] with respect to section 1231 property or a section 988 transaction.
Answer
normal course of business primarily to manage risk
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Open it 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 <span>normal course of business primarily to manage risk with respect to section 1231 property or a section 988 transaction.
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Original toplevel document (pdf)
owner: VPLAN - (no access) - 2017-27320 988 regs.pdf, p6
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