26 CFR § 1.1233-2 - Hedging transactions.
§ 1.1233-2 Hedging transactions.
The character of gain or loss on a short sale that is (or is identified as being) part of a hedging transaction is determined under the rules of § 1.1221-2.
[T.D. 8555, 59 FR 36367, July 18, 1994]