hedging loss

(D)The term “hedging loss” means the excess of— (i)the deductions allowable under this chapter for the taxable year attributable to hedging transactions (determined without regard to subparagraph (A)(i)), over (ii)income received or accrued by the taxpayer during such taxable year from such transactions.


26 USC § 1256(e)(4)(D)

Scoping language

None: Default is title Scope
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