26 CFR · Internal Revenue
§ 1.1092(d)-2 — Personal property.
26 CFR § 1.1092(d)-2
This text of 26 C.F.R. § 1.1092(d)-2 (Personal property.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1092(d)-2 (2026).
Text
§ 1.1092(d)-2 Personal property.
(a)Special rules for stock. Under section 1092(d)(3)(B), personal property includes any stock that is part of a straddle, at least one of the offsetting positions of which is a position with respect to substantially similar or related property (other than stock). For purposes of this rule, the term substantially similar or related property is defined in § 1.246-5 (other than § 1.246-5(b)(3)). The rule in § 1.246-5(c)(6) does not narrow the related party rule in section 1092(d)(4).
(b)Effective date—
(1)In general. This section applies to positions established on or after March 17, 1995.
(2)Special rule for certain straddles. This section applies to positions established after March 1, 1984, if the taxpayer substantially diminished its risk of loss by h
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§ 1.1092(c)-1
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Definitions.§ 1.1092(d)-1
Definitions and special rules.§ 1.1092(d)-2
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Bluebook (online)
26 C.F.R. § 1.1092(d)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1092(d)-2.