Assertion: straddle | /r/HasProperty | defined in irc section
Facets:
Source sentences:
text: A taxpayer may elect to treat any gain or loss attributable to any foreign currency derivative that is not part of a straddle (defined in IRC section 1092[c]) as capital gain or loss if the foreign currency derivative is a capital asset in the hands of the taxpayer (IRC section 988[a][B]).
text: A taxpayer may elect to treat any gain or loss attributable to any foreign currency derivative that is not part of a straddle (defined in IRC section 1092[c]) as capital gain or loss if the foreign currency derivative is a capital asset in the hands of the taxpayer (IRC section 988[a][B]).