Rev. Proc. 99-17 - Mark to Market Election for Commodities Dealers and Securities and Commodities Traders

The revenue procedure prescribes the time and manner for dealers in commodities and traders in securities or commodities to elect to use the mark-to-market method of accounting under Sec. 475(e) or (f) of the Internal Revenue Code. The collections of information of this revenue procedure are required by the IRS in order to facilitate monitoring taxpayers changing accounting methods resulting from making the elections under Sec. 475(e) or (f).

The latest form for Rev. Proc. 99-17 - Mark to Market Election for Commodities Dealers and Securities and Commodities Traders expires 2022-02-28 and can be found here.