hedging loss
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1256 — for purposes of this section
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.