All IRC Regulations

12 results for "1092"

Showing top 12 matches in Treasury Regulations.

§ 1.1092(b)-1T
Coordination of loss deferral rules and wash sale rules (temporary).
§ 1.1092(b)-2T
Treatment of holding periods and losses with respect to straddle positions (temporary).
§ 1.1092(b)-3T
Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
§ 1.1092(b)-4T
Mixed straddles; mixed straddle account (temporary).
§ 1.1092(b)-5T
Definitions (temporary).
§ 1.1092(b)-6
Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014.
§ 1.1092(c)-1
Qualified covered calls.
§ 1.1092(c)-2
Equity options with flexible terms.
§ 1.1092(c)-3
Qualifying over-the-counter options.
§ 1.1092(c)-4
Definitions.
§ 1.1092(d)-1
Definitions and special rules.
§ 1.1092(d)-2
Personal property.