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federal_register: 2017-19753

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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
2017-19753 Guidance on the Definition of Registered Form Proposed Rule This document contains proposed regulations that provide guidance on the definitions of registration-required obligation and registered form, including guidance on the issuance of pass-through certificates and participation interests in registered form. This document also withdraws a portion of previously proposed regulations regarding the definition of a registration-required obligation. The proposed regulations generally are necessary to address changes in market practices as well as issues raised by the statutory repeal of the foreign-targeted bearer obligation exception to the registered form requirement. The proposed regulations will affect issuers and holders of obligations in registered form as well as issuers and holders of registration-required obligations that are not issued in registered form. 2017-09-19 2017 9 https://www.federalregister.gov/documents/2017/09/19/2017-19753/guidance-on-the-definition-of-registered-form https://www.govinfo.gov/content/pkg/FR-2017-09-19/pdf/2017-19753.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that provide guidance on the definitions of registration-required obligation and registered form, including guidance on the issuance of pass-through certificates and participation interests in registered...  

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