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Question
A transaction that manages the risk of price or currency fluctuation with respect to a CFC’s net investment in a subsidiary CFC is [...] for federal income tax purposes.
Answer
not considered a hedging transaction

Question
A transaction that manages the risk of price or currency fluctuation with respect to a CFC’s net investment in a subsidiary CFC is [...] for federal income tax purposes.
Answer
?

Question
A transaction that manages the risk of price or currency fluctuation with respect to a CFC’s net investment in a subsidiary CFC is [...] for federal income tax purposes.
Answer
not considered a hedging transaction
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A transaction that manages the risk of price or currency fluctuation with respect to a CFC’s net investment in a subsidiary CFC is not considered a hedging transaction for federal income tax purposes.

Original toplevel document (pdf)

owner: VPLAN - (no access) - 2017-27320 988 regs.pdf, p10

Summary

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill

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