other · IRS · Rule · Published 2011-07-22 · Effective 2011-07-22 · 76 FR 43892
Document
Document number
2011-18529
Federal Register citation
76 FR 43892
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-07-22
Effective date
2011-07-22
Treasury docket
TD 9538
Abstract
This document contains final and temporary regulations that address when a transfer or assignment of certain derivative contracts does not result in an exchange to the nonassigning counterparty for purposes of Sec. 1.1001-1(a). The text of these temporary regulations also serves as the text of the proposed regulations (REG-109006-11) set forth in the Proposed Rules section in this issue of the Federal Register.