federal_register: 2011-23665

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-23665 Swap Exclusion for Section 1256 Contracts Proposed Rule This document contains proposed regulations that describe swaps and similar agreements that fall within the meaning of section 1256(b)(2)(B) of the Internal Revenue Code (Code). This document also contains proposed regulations that revise the definition of a notional principal contract under Sec. 1.446-3 of the Income Tax Regulations. This document provides a notice of public hearing on these proposed regulations. 2011-09-16 2011 9 https://www.federalregister.gov/documents/2011/09/16/2011-23665/swap-exclusion-for-section-1256-contracts https://www.govinfo.gov/content/pkg/FR-2011-09-16/pdf/2011-23665.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that describe swaps and similar agreements that fall within the meaning of section 1256(b)(2)(B) of the Internal Revenue Code (Code). This document also contains proposed regulations that revise the...  

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