specified mark to market provision
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4982 — for purposes of this section (2 versions over time)
For purposes of this paragraph, the term “specified mark to market provision” means sections 1256 and 1296 and any other provision of this title (or regulations thereunder) which treats property as disposed of on the last day of the taxable year or which determines income by reference to the value of an item on the last day of the taxable year.