Revenue Procedure 97-43 provides taxpayers automatic consent to change to mark-to-market accounting for securities after the taxpayer elects under section 1.475(c)-1, subject to specified terms and conditions. Revenue Ruling 97-39 provides taxpayers additional mark-to-market guidance in a question and answer format.
The latest form for Rev. Proc.97-43 and Revenue Ruling 97-39--Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Rev. Rul. 97-39, Mark-to-Market Accounting Method for Dealers in Securities expires 2023-08-31 and can be found here.
Document Name |
---|
Supplementary Document |
Supplementary Document |
Supporting Statement A |
Approved with change |
Revision of a currently approved collection | 2019-08-28 | |
Approved without change |
Extension without change of a currently approved collection | 2016-06-30 | |
Approved without change |
Extension without change of a currently approved collection | 2013-04-25 | |
Approved without change |
Extension without change of a currently approved collection | 2010-02-26 | |
Approved without change |
Extension without change of a currently approved collection | 2006-12-18 | |
Approved without change |
Extension without change of a currently approved collection | 2003-11-12 | |
Approved without change |
Revision of a currently approved collection | 2000-11-22 | |
Approved without change |
Extension without change of a currently approved collection | 1997-12-03 | |
Approved without change |
New collection (Request for a new OMB Control Number) | 1997-09-10 |
Federal Enterprise Architecture: General Government - Taxation Management