mixed straddle

(4)For purposes of this subsection, the term “mixed straddle” means any straddle (as defined in)— (A)at least 1 (but not all) of the positions of which arecontracts, and (B)with respect to which each position forming part of such straddle is clearly identified, before the close of the day on which the first section 1256 contract forming part of the straddle is acquired (or such earlier time as the Secretary may prescribe by regulations), as being part of such straddle. (e)

Source

26 USC § 1256(d)(4)


Scoping language

None: Default is title Scope
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