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