Assertion: straddle's loss | /r/HasProperty | allocated among such accounts
Facets:
value: under a reasonable and consistent method
type: MANNER
Source sentences:
text: Gains and losses from positions that a reasonable person, on the basis of all the facts and circumstances, ordinarily would expect to be offsetting with respect to positions in more than one mixed straddle account shall be allocated among such accounts under a reasonable and consistent method that clearly reflects income.