Treasury Regulations · 26 CFR
§ 1.1234-4. Hedging transactions.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1234
Cite as 26 CFR § 1.1234-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 18, 1994 by T.D. 8555
- Issued under
- 26 U.S.C. § 1234
- Length
- 40 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
The character of gain or loss on an acquired or a written option that is (or is identified as being) part of a hedging transaction is determined under the rules of § 1.1221-2.
[T.D. 8555, 59 FR 36367, July 18, 1994]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8555 (59 FR 36367)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Special Rules for Determining Capital Gains and Losses
Nearby sections
- § 1.1233-2 Hedging transactions.
- § 1.1234-1 Options to buy or sell.
- § 1.1234-2 Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976.
- § 1.1234-3 Special rules for the treatment of grantors of certain options granted after September 1, 1976.
- § 1.1234-4 Hedging transactions.
- § 1.1235-1 Sale or exchange of patents.
- § 1.1235-2 Definition of terms.
- § 1.1236-1 Dealers in securities.
- § 1.1237-1 Real property subdivided for sale.