Section 1.446-4 generally requires gain or loss from a hedging transaction, as defined in §1.1221-2(b), to be taken into account at the same time as the gain or loss from the item being hedged.
If you want to change selection, open document below and click on "Move attachment"
pdf
owner: VPLAN - (no access) - 2017-27320 988 regs.pdf, p11
Summary
status
not read
reprioritisations
last reprioritisation on
suggested re-reading day
started reading on
finished reading on
Details
Discussion
Do you want to join discussion? Click here to log in or create user.