[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1234-4]

[Page 317]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1234-4  Hedging transactions.

    The character of gain or loss on an acquired or a written option 
that is (or is identified as being) part of a hedging transaction is 
determined under the rules of Sec. 1.1221-2.

[T.D. 8555, 59 FR 36367, July 18, 1994]