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 Internal Revenue Code (IRC) sections 475(e) or (f). 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 IRC sections 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 2028-06-30 and can be found here.