# Modifications of Certain Derivative Contracts
> **IRS** · Final and temporary regulations. · Published 2011-07-22 · Effective 2011-07-22 · 76 FR 43892
## Document
- **Document number:** 2011-18529
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 43892
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/07/22/2011-18529/modifications-of-certain-derivative-contracts)
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