# 26 CFR (2014): Treatment of holding periods and losses with respect to straddle positions (temporary).

Prior reg text. 2014-04-01 · United States: National Archives and Records Administration: Office of the Federal Register.
Source: <https://www.govinfo.gov/app/details/CFR-2014-title26-vol11/CFR-2014-title26-vol11-sec1-1092b-2T>.

Cites 26 U.S.C. § 1092: § 1092(b)(2) (9x), § 1092(b)(2)(A)(i)(I) (3x)