# Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24)

> **IRS** · Rulemaking · Modified 2025-12-18T13:13:38Z

## Docket
- **Docket ID:** IRS-2025-0006
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2025-12-18T13:13:38Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2025-0006)
- [Public comments](https://www.regulations.gov/docket/IRS-2025-0006/comments)

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