Section [...] 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.
Answer
1.446-4
Question
Section [...] 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.
Answer
?
Question
Section [...] 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.
Answer
1.446-4
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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.
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Original toplevel document (pdf)
owner: VPLAN - (no access) - 2017-27320 988 regs.pdf, p11
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