# Fichtenbaum: Straddle Identifications: Making the Best out of a Bad Situation

Research. 2016-12-01 · Fichtenbaum.
Source: <https://www.nysscpa.org/news/publications/the-tax-stringer/stringer-article-for-authors/straddle-identifications-making-the-best-out-of-a-bad-situation#sthash.ibB7Nf2g.dpbs>.

Cites 26 U.S.C. § 1092: § 1092(a)(1)(A) (2x), § 1092(a)(2)(B) (2x), § 1092(c) (2x)