Code · BILL · 118th Congress · S. 2281 (Introduced in Senate) — To provide for consumer protection and responsible financial innovation, to bring crypto assets within the regulatory... · Sec. 806

Sec. 806. Mark-to-market election

51 words·~1 min read·/bill/118/s/2281/is/section-806·

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Section 475(e)(2)(A) of the Internal Revenue Code of 1986 is amended by inserting (as defined in section 1a of the Commodity Exchange Act ( after 7 U.S.C. 1a )) commodity . The amendment made by this section shall apply to taxable years beginning after the date of enactment of this Act.

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U.S. Code

Definitions
§ 1a

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Sec. 806

Mark-to-market election

U.S.C.§ 1a

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