# T.D. 8985: Hedging Transactions

Final rule. 2002-03-20 · Treasury · IRS · 67 FR 12863.
Source: <https://www.federalregister.gov/documents/2002/03/20/02-6622/hedging-transactions>.

This document contains final regulations relating to the character of gain or loss from hedging transactions. The regulations reflect changes to the law made by the Ticket to Work and Work Incentives Improvement Act of 1999. The regulations affect businesses entering into hedging transactions.