StacksVerified U.S. regulatory reference

26 CFR §1.1234-4

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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 § 1.1221-2.