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TREAS/IRS RIN: 1545-AY02 Publication ID: Spring 2001 
Title: Hedging Transactions Under Section 1221(a)(7) and Section 446 
Abstract: This regulation provides guidance under sections 446 and 1221(a)(7) regarding conforming the current regulations to the revised statute. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 1221   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/18/2001  66 FR 4738   
Next Action Undetermined      
Additional Information: REG-107047-00 Drafting attorney: Jo Lynn Ricks (202) 622-3920 Reviewing attorney: Alvin Kraft (202) 622-3920 CC:FI&P
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Jo Lynn Ricks
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4615
Fax:855 576-2335
Email: jolynn.l.ricks@irscounsel.treas.gov