What Is a Hedging Transaction?
A hedging transaction is a transaction entered by a taxpayer in the normal course of trade or business, to manage risks that fall into one of three types. Hedging transactions must manage business risks associated with a taxpayer’s ordinary property, obligations, and borrowings.
Treasury Secretary Hedging Rules Are Not Hedging Transactions What Is Hedging Treasury Regulations Ualified Hedges
Source: natlawreview.com