A regular dealer is a CFC that regularly and actively offers to, and in fact does, purchase property from and sell property to unrelated customers in the ordinary course of business, or that regularly and actively offers to, and in fact does, enter into, assume, offset, assign or otherwise terminate positions in property with unrelated customers in the ordinary course of business. See §1.954-2(a)(4)(iv)
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VPLAN - (no access) - 2017-27320 988 regs.pdf, p7
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