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FINANCIAL TRANSACTIONS 1077 Tax Lawyer, Vol. 56, No. 4 FINANCIAL TRANSACTIONS SUBMITTED BY THE COMMITTEE ON FINANCIAL TRANSACTIONS: LAFAYETTE G. HARTER, III, COMMITTEE CHAIR; ALAN L. KENNARD, SUBCOMMITTEE CHAIR ON CURRENT DEVELOPMENTS* Regulations Hedging Transactions By Treasury Decision 8985, 67 Fed. Reg. 12,863 (2002), the Service issued final regulations on the character of gain or loss from hedging transactions. The regulations reflect modifications to section 1221 in 1999, particularly the...

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