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

Proposed regulation, not in force. REG-112815-12, 78 FR 46854, published 2013-08-02 <https://www.federalregister.gov/documents/2013/08/02/2013-18701/mixed-straddles-straddle-by-straddle-identification-under-section-1092b2aii>. Interprets 26 U.S.C. § 1092.

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 ].