Section 475(f) Mark-to-Market Elections | CPE Webinar
https://www.straffordpub.com/products/section-475-f-mark-to-market-elections-meeting-trader-tax-status-calculating-gains-and-losses-and-revocations-2021-02-11
Feb 11, 2021 · The 475 (f) election must be made by the taxpayer’s original filing deadline, for example, April 15th for individuals or March 15th for partnerships. Section 9100 relief is rarely granted for late elections since the IRS and Treasury frown on hindsight choices.
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