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TREAS/IRS RIN: 1545-AW06 Publication ID: Spring 2011 
Title: Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities and Commodities 
Abstract: This regulation provides guidance concerning mark-to-market accounting for securities traders and commodities dealers and traders. 
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 475    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/28/1999  64 FR 4374   
NPRM Comment Period End  05/13/1999    
Final Action  12/00/2011    
Additional Information: REG-104924-98 Drafting attorney: Elizabeth M. Bouzis (202) 622-3950 Reviewing attorney: Robert B. Williams (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:
Elizabeth M. Bouzis
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3950
Fax:202 622-7970
Email: elizabeth.m.bouzis@irscounsel.treas.gov