Prop. Treas. Reg. § 1.1092(b)-3 Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I).

Proposed 2013-08-02 · REG-112815-12 · 78 FR 46854 · Interprets § 1092(b)(2)(A)(i)(I)

Par. 2. Section 1.1092(b)-3 is added to read as follows:

[The text of the proposed amendments to § 1.1092(b)-3(b)(6) is the same as the text for the amendments to § 1.1092(b)-3T(b)(6) published elsewhere in this issue of the Federal Register ].