Which of the Following Is Not a Proper Citation to a Treasury

question 79

Multiple Choice

Which of the following is not a proper citation to a Treasury regulation?

• A) Reg. Sec. 1.61-1(a)
• B) Reg. 1.61-1(a)
• C) Reg. §1.61-1(a)
• D) Treasury Regulation 61-1(a)

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Definitions:

Hedging

A financial strategy used to reduce or mitigate risk by taking offsetting positions in related securities or derivatives.

Futures Contract

An agreement in law whereby parties commit to buying or selling an asset, such as a financial instrument or commodity, at a set price, to be concluded on a defined future date.