federal_register: 2021-28452

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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
2021-28452 Guidance on the Transition From Interbank Offered Rates to Other Reference Rates Rule This document contains final regulations that provide guidance on the tax consequences of the transition away from the use of certain interbank offered rates in debt instruments, derivative contracts, and other contracts. The final regulations are necessary to address the possibility that a modification of the terms of a contract to replace such an interbank offered rate with a new reference rate could result in the realization of income, deduction, gain, or loss for Federal income tax purposes or could have other tax consequences. The final regulations will affect parties to contracts that reference certain interbank offered rates. 2022-01-04 2022 1 https://www.federalregister.gov/documents/2022/01/04/2021-28452/guidance-on-the-transition-from-interbank-offered-rates-to-other-reference-rates https://www.govinfo.gov/content/pkg/FR-2022-01-04/pdf/2021-28452.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance on the tax consequences of the transition away from the use of certain interbank offered rates in debt instruments, derivative contracts, and other contracts. The final regulations are...  

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