{"abstract":"This document contains final regulations relating to the character of gain or loss from hedging transactions. The regulations reflect changes to the law made by the Ticket to Work and Work Incentives Improvement Act of 1999. The regulations affect businesses entering into hedging transactions.","action":"Final regulations.","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/2002/03/20/02-6622.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"67 FR 12863","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective March 20, 2002.","disposition_notes":null,"docket_ids":["TD 8985"],"dockets":[],"document_number":"02-6622","effective_on":"2002-03-20","end_page":12871,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/03/20/02-6622.xml","html_url":"https://www.federalregister.gov/documents/2002/03/20/02-6622/hedging-transactions","images":{"ER20MR02.002":{"large":"https://img.federalregister.gov/ER20MR02.002/ER20MR02.002_large.png","original_size":"https://img.federalregister.gov/ER20MR02.002/ER20MR02.002_original_size.png"}},"images_metadata":{"ER20MR02.002":{"large":{"identifier":"ER20MR02.002","content_type":"image/png","size":11175,"width":823,"sha":"6513d3d48585d535bc61dfe9feff0dda","url":"https://img.federalregister.gov/ER20MR02.002/ER20MR02.002_large.png","height":211},"original_size":{"identifier":"ER20MR02.002","content_type":"image/png","size":1654,"width":461,"sha":"b5c0a666925f22f1bb149bd5d6740e5a","url":"https://img.federalregister.gov/ER20MR02.002/ER20MR02.002_original_size.png","height":118}}},"json_url":"https://www.federalregister.gov/api/v1/documents/02-6622?publication_date=2002-03-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-03-20/02-6622/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":496,"last_updated":"2026-09-22 18:15:08 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-03-20/pdf/02-6622.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-03-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/03/20/02-6622.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":{"checked_regulationsdotgov_at":"2011-11-12T06:45:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":12863,"subtype":null,"title":"Hedging Transactions","toc_doc":"Hedging transactions","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":67}