*Letters

SIA Submits Comments to the IRS on Market-to-Market Accounting

Published on:
April 13, 2000

The Committee on Federal Taxation of the Securities Industry of the Securities Industry Association (SIA)* provides comments to the Internal Revenue Service (IRS) supporting the view that the U.S. Department of Treasury has the authority to issue guidance permitting, or even requiring, taxpayers to use financial accounting book values for purposes of mark-to-market accounting under Section 475 of the Internal Revenue Code.

*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

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