A combination of positions in futures contracts with offsetting gains and losses, in which one is a 1256 contract, subject to the mark to market rules set forth in IRC Sec 1256. For purposes of establishing the tax treatment of a mixed straddle, it must be identified by the trader by the end of the trading day in which the original 1256 position was established.
Related information about mixed straddle:
- § 1.1092(b)-4T Mixed straddles; mixed straddle account (temporary ...
(b) Mixed straddle account defined—(1) In general. The term mixed straddle account means an account for determining gains and losses from all positions held ...
- What is mixed straddle? definition and meaning
Definition of mixed straddle: A combination of positions in futures contracts with offsetting gains and losses, in which one is a 1256 contract, subject to the mark ...
- Box D. Net Section 1256 Contracts Loss Election - Tax.com
Under section 1256(d), you can elect to have the mark-to-market rules not apply to section 1256 contracts that are part of a mixed straddle. A mixed straddle is ...
- Futures and Commodities Trading
A taxpayer holding a mixed straddle has $100 of unrelated short-term capital gain. He closes out the non-§1256 straddle position242 for a loss of $100. This loss ...
- Mixed straddles - Regulations - United States - vLex
No election may be made under this section for any straddle composed of one or more positions that are includible in a mixed straddle account (as defined in ...
- Rev. Rul. 2007-26 - McDermott Will & Emery
the mixed straddle rules), along with the informa- tion and other recordkeeping burdens that are likely to be imposed by the IRS as a condition to granting ...
- A straddle is defined for federal income tax purposes as offsetting ...
... part on whether the taxpayer elects to treat the straddle as an identified mixed straddle or to include the straddle in a mixed straddle account [see Code secs.
- Taxes & Investing - A Guide for the Individual Investor - CBOE.com
Oct 12, 2004 ... The significance of a mixed straddle can be great as a result of the rate differential between long-term and short-term capital gain and loss.