Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2a
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2A
Character Range: 3937880–3938644

2A                                    (a) you cease to have one or more (but not all) of the *hedged items; or                                    (a) to the extent to which the gain or loss is reasonably attributable to those one or more hedged items—to the income year in which the event occurs; and
                                      (b) you cease to expect that one or more (but not all) of the hedged items will come into existence; or     (b) to the extent to which the gain or loss is reasonably attributable to the remaining hedged item or items—over income years according to the basis determined under subsection 230‑360(1).
                                      (c) you cease to expect that you will have one or more (but not all) of the hedged items