federal_register: 2011-18531

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2011-18531 Modifications of Certain Derivative Contracts Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to whether an exchange for purposes of Sec. 1.1001-1(a) occurs for the nonassigning counterparty when there is an assignment of certain derivative contracts. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations. 2011-07-22 2011 7 https://www.federalregister.gov/documents/2011/07/22/2011-18531/modifications-of-certain-derivative-contracts https://www.govinfo.gov/content/pkg/FR-2011-07-22/pdf/2011-18531.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to whether an exchange for purposes of Sec. 1.1001-1(a) occurs for the nonassigning counterparty when there is an assignment...  

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