United States IRC sections
Statute section
IRC section 475
Mark to market accounting method for dealers in securities
Country
United States
Section
475
Updated
2026-05-20
Operative text
Section 475 requires dealers in securities to use a mark-to-market method of accounting for their securities inventory. Section 475(f) permits an election for traders in securities to also use mark-to-market treatment.
Cross-references
26 U.S.C. 122126 U.S.C. 1234A
Related guides
Primary sources
- 26 U.S.C. section 475Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.