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TREAS/IRS RIN: 1545-AW06 Publication ID: Fall 2016 
Title: Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities 

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: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 475    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/28/1999  64 FR 4374   
NPRM Comment Period End  05/13/1999    
Second NPRM  12/00/2016 
Additional Information: REG-104924-98 Drafting attorney: Marsha Sabin (202) 317-6945 Reviewing attorney: William E. Blanchard (202) 317-3900 Treasury attorney: Karl Walli (202) 622-5721 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 
Related RINs: Related to 1545-AS85 
Agency Contact:
Marsha A. Sabin
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6945
Fax:855 574-9025