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TREAS/IRS RIN: 1545-AX92 Publication ID: Spring 2009 
Title: Capitalization of Interest and Carrying Charges Properly Allocable to Straddles 
Abstract: These regulations will clarify the types of payments that may be "interest" or "carrying charges" subject to 26 U.S.C. 263(g), clarify the operation of the capitalization rules of 26 U.S.C. 263(g), and also clarify what constitutes "positions" and "losses" subject to 26 U.S.C. 1092. 
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 263    26 USC 1092   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/18/2001  66 FR 4746   
NPRM Comment Period End  05/01/2001    
Final Action  12/00/2009    
Additional Information: REG-105801-00 Drafting attorney: Mary J. Brewer (202) 622-3960 Reviewing attorney: Christina A. Morrison (202) 622-3950 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP
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:
Mary J. Brewer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3702,
Washington, DC 20224
Phone:202 317-4518
Fax:202 317-6755
Email: mary.j.brewer@irscounsel.treas.gov