Assertion: straddle | /r/HasProperty | the debt-straddle regulation
Facets:
Source sentences:
text: Recently the IRS issued regulations clarifying (1) whether an obligor’s debt could be part of a straddle (the debt-straddle regulation) and (2) the treatment of prestraddle gain or loss related to a position that is part of a “mixed straddle” as defined in Temp.