federal_register: 2015-25921

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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
2015-25921 Notional Principal Contracts; Swaps With Nonperiodic Payments Rule This document contains amendments to temporary regulations relating to guidance for the treatment of nonperiodic payments made or received pursuant to certain notional principal contracts. These amendments change the applicability date of the embedded loan rule for the treatment of nonperiodic payments from November 4, 2015, to the later of January 1, 2017, or six months after the date of publication of the Treasury decision adopting these rules as final regulations in the Federal Register. The amendments to the temporary regulations provide guidance to taxpayers who are parties making and receiving nonperiodic payments under notional principal contracts. 2015-10-13 2015 10 https://www.federalregister.gov/documents/2015/10/13/2015-25921/notional-principal-contracts-swaps-with-nonperiodic-payments https://www.govinfo.gov/content/pkg/FR-2015-10-13/pdf/2015-25921.pdf Treasury Department; Internal Revenue Service 497,254 This document contains amendments to temporary regulations relating to guidance for the treatment of nonperiodic payments made or received pursuant to certain notional principal contracts. These amendments change the applicability date of the embedded... 1545-BM62

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