{"abstract":"This document contains corrections to final regulations that were published in the Federal Register on Wednesday, March 20, 2002 (67 FR 12863) relating to the character of gain or loss from hedging transactions.","action":"Correcting amendment.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/05/13/02-11793.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"67 FR 31955","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective March 20, 2002.","disposition_notes":null,"docket_ids":["TD 8985"],"dockets":[],"document_number":"02-11793","effective_on":"2002-03-20","end_page":31955,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/05/13/02-11793.xml","html_url":"https://www.federalregister.gov/documents/2002/05/13/02-11793/hedging-transactions-corrections","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-11793?publication_date=2002-05-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-05-13/02-11793/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":50,"last_updated":"2026-10-25 12:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-05-13/pdf/02-11793.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-05-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/05/13/02-11793.txt","regulation_id_number_info":{"1545-AY02":{"issue":"200010","html_url":"https://www.federalregister.gov/regulations/1545-AY02/hedging-transactions-under-section-1221-a-7-and-section-446","title":"Hedging Transactions Under Section 1221(a)(7) and Section 446","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200010&RIN=1545-AY02&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AY02"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":31955,"subtype":null,"title":"Hedging Transactions; Corrections","toc_doc":"Correction","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":67}