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TREAS/IRS RIN: 1545-AW06 Publication ID: Spring 2025 
Title: Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities 
Abstract:

The regulations will provide guidance on the mark-to-market method of accounting for electing securities traders and electing commodities dealers or traders. Because more than a decade has passed since the issuance of the proposed regulations, and because the existing guidance on making mark-to-market elections imposes burdens on taxpayers and the IRS, the regulations are expected to address simplified procedures for making the mark-to-market elections under section 475.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.475(e)-1    26 CFR 1.475(f)-1    26 CFR 1.475(f)-2    26 CFR 1.475(g)-1   
Legal Authority: 26 U.S.C. 475    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/28/1999  64 FR 4374   
NPRM Comment Period End  05/13/1999    
Second NPRM  05/00/2026 
Additional Information: REG-104924-98 (NPRM) Drafter attorney: Grace Cho (202) 317-6945 Reviewer attorney: Jason Kristall (202) 317-6945 Treasury attorneys: Erika W. Nijenhuis (202) 622-0843, Jonathan LaPlante (202) 705-5035 CC:FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-AS85 
Agency Contact:
Grace Cho
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6945
Fax:855 574-9025
Email: grace.e.cho@irscounsel.treas.gov