§1259. Constructive sales treatment for appreciated financial positions — Inbound Citations

26 U.S.C. § 1259

Cited by 1 provision in release 119-102.

Citations to 26 U.S.C. § 1259 as a whole

26 U.S.C. § 475(f)(1)(C)

Go to provision →

(C) Any security to which subparagraph (A) applies and which was acquired in the normal course of the taxpayer’s activities as a trader in securities shall not be taken into account in applying section 1259 to any position to which subparagraph (A) does not apply.