§1233. Gains and losses from short sales — Inbound Citations
26 U.S.C. § 1233
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 1233 as a whole
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(b) Except as provided in the regulations under section 1092(b) or this section, or in section 1233, if gain or loss on the sale, exchange, or termination of a securities futures contract to sell property is considered as gain or loss from the sale or exchange of a capital asset, such gain or loss shall be treated as short-term capital gain or loss.
Citations to §1233(c)
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(C) a loss attributable to failure to exercise an option described in section 1233(c).
Citations to §1233(d)
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(iii) the principles of section 1233(d) shall not apply with respect to any straddle identified under clause (i)(I) or part of an account established under clause (i)(II).