applicable straddle
Defined in 1 place of the United States Code.
The term “applicable straddle” means any straddle (within the meaning of section 1092(c)).
Source
- 2005–present26 U.S.C. § 1258Internal Revenue Code · Recharacterization of gain from certain financial transactions · for purposes of this section
The term “applicable straddle” means any straddle (within the meaning of section 1092(c)); except that the term “personal property” shall include stock.
Source
- 1994–200526 U.S.C. § 1258Internal Revenue Code · Recharacterization of gain from certain financial transactions · for purposes of this section