### Question
How does the law define specified mark to market provision?


### Answer
Under *26 U.S.C. § 4982*, **specified mark to market provision** is defined as:

> sections 1256 and 1296 and any other provision of this title (or regulations thereunder) which treats property as disposed of on the last day of the taxable year

#### Citation:
  - *26 U.S.C. § 4982*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 44-QUALIFIED INVESTMENT ENTITIES**

