The IRS thinking appears to parallel that used in determining the specific dates for long term v short term, etc, ie: the Trade Date v. Settlement Date (or T + 3) when buying or selling equities. Thank you for quoting the specific IRS guidelines.
I happen to be stopping by looking for places to invest. I noticed this thread. Actually, I think the IRS thinking is more along the lines of mutual funds. IE, NLY must payout 98%/or more of their of their income in a Calendar year so as not to be taxed. As an investor here I think all income flows thru.