federal_register: 2012-21987

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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
2012-21987 Integrated Hedging Transactions of Qualifying Debt Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations (TD 9598) under section 988(d) of the Internal Revenue Code. These regulations address certain integrated transactions that involve a foreign currency denominated debt instrument and multiple associated hedging transactions. The text of the temporary regulations also serves as the text of these proposed regulations. 2012-09-06 2012 9 https://www.federalregister.gov/documents/2012/09/06/2012-21987/integrated-hedging-transactions-of-qualifying-debt https://www.govinfo.gov/content/pkg/FR-2012-09-06/pdf/2012-21987.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations (TD 9598) under section 988(d) of the Internal Revenue Code. These regulations address certain integrated...  

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