The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 475: Mark to market accounting method for dealers in securities

Created in 1993 by Public Law 103-66. Changed by 5 later laws. 1 bill in this Congress would change it.

1 other section of the Code cite this one, including 29 U.S.C. 1108.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2002Job Creation and Worker Assistance Act of 2002

2000Consolidated Appropriations Act, 2001

1999Ticket to Work and Work Incentives Improvement Act of 1999

1998Internal Revenue Service Restructuring and Reform Act of 1998

1997Taxpayer Relief Act of 1997

1993Pub. L. 103-66created it

26 U.S.C. 475Mark to market accounting method for dealers in securities

The section as a wholechanged

(a)General rule

(b)Exceptions

(c)Definitions

(d)Special rulesadded to

(e)Election of mark to market for dealers in commoditieschanged

(f)Election of mark to market for traders in securities or commoditieschanged

(g)Regulatory authoritymoved to (h)

(h)Regulatory authority (formerly (g))renumbered

This CongressBills that change it or would

H.R. 10357Digital Asset Tax Certainty Actintroduced

past change
enacted this Congress
proposed

This Congress

H.R. 10357 Digital Asset Tax Certainty Act · introduced · would change (d), (e), (f), (g)

How it got here

2002

Pub. L. 107–147 substituted "described in section" for "described in sections". (Job Creation and Worker Assistance Act of 2002) Law text · (g)

2000

Pub. L. 106–554 substituted "267(b) or" for "267(b) of". (Consolidated Appropriations Act, 2001) Law text · (g)

1999

Pub. L. 106–170 substituted "manages" for "reduces". (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (c)

1998

Pub. L. 105–206, §7003(a), added par. (4). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
Pub. L. 105–206, §6010(a)(3), inserted at end "Subsection (d)(3) shall not apply under the preceding sentence for purposes of applying sections 1402 and 7704." (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (f)
Pub. L. 105–206, §7003(b), added par. (3). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (g)

1997

Pub. L. 105–34 added subsecs. (e) and (f) and redesignated former subsec. (e) as (g). (Taxpayer Relief Act of 1997) Law text · (e), (f), (g)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.