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TREAS/IRS RIN: 1545-AS85 Publication ID: Spring 2009 
Title: Mark-to-Market Upon Disposition 
Abstract: The regulations address the relationship between mark-to-market accounting and accrual of stated interest, discount and premium, and between mark-to-market accounting and the tax treatment of bad debts. The regulations also provide that securities are to be marked to market upon disposition by a dealer and the exemption from marking to market in certain securitization transactions. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 475   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/04/1995  60 FR 397   
NPRM Comment Period End  04/04/1995    
Final Action  12/00/2009    
Additional Information: REG-209724-94 (FI-42-94) Drafting attorney: Alice M. Bennett (202) 622-3950 Reviewing attorney: Robert B. Williams (202) 622-3960 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP Sections 1.475(a)-3 finalized in TD 8700. Sections 1.475(b)-4 finalized in TD 8700. Sections 1.475(c)-2 finalized in TD 8700.
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Alice M. Bennett
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 622-3950
Fax:202 622-4425
Email: alice.m.bennett@irscounsel.treas.gov