{"abstract":"This document contains final regulations providing guidance to enable taxpayers to comply with the mark-to-market requirements applicable to dealers in securities. The Revenue Reconciliation Act of 1993 amended the applicable tax law. These regulations provide guidance to dealers in securities.","action":"Final and temporary 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/1996/12/24/96-32248.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"61 FR 67715","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These final regulations are effective December 24, 1996, except paragraph (a) of Sec. 1.475(c)-1T is removed effective December 24, 1996, and the remainder of Sec. 1.475(c)-1T is removed effective January 23, 1997.","disposition_notes":null,"docket_ids":["TD 8700"],"dockets":[],"document_number":"96-32248","effective_on":"1996-12-24","end_page":67726,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/12/24/96-32248/mark-to-market-for-dealers-in-securities","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-32248?publication_date=1996-12-24","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-12-24/96-32248/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":145,"last_updated":"2026-10-23 14:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-12-24/pdf/96-32248.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-12-24","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/12/24/96-32248.txt","regulation_id_number_info":{"1545-AS30":null},"regulation_id_numbers":["1545-AS30"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T13:10:11Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":67715,"subtype":null,"title":"Mark to Market for Dealers in Securities","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":61}