federal_register: 2013-21540

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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
2013-21540 Debt That Is a Position in Personal Property That Is Part of a Straddle Rule This document contains final and temporary regulations relating to the application of the straddle rules to a debt instrument. The temporary regulations clarify that a taxpayer's obligation under a debt instrument can be a position in personal property that is part of a straddle. The temporary regulations primarily affect taxpayers that issue debt instruments that provide for one or more payments that reference the value of personal property or a position in personal property. The text of these temporary regulations also serves as the text of the proposed regulations (REG-111753-12) set forth in the Proposed Rules section in this issue of the Federal Register. 2013-09-05 2013 9 https://www.federalregister.gov/documents/2013/09/05/2013-21540/debt-that-is-a-position-in-personal-property-that-is-part-of-a-straddle https://www.govinfo.gov/content/pkg/FR-2013-09-05/pdf/2013-21540.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final and temporary regulations relating to the application of the straddle rules to a debt instrument. The temporary regulations clarify that a taxpayer's obligation under a debt instrument can be a position in personal property... 1545-BK89

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