Modifications of Certain Derivative Contracts; Correction
other · IRS · Rule · Published 2011-08-19 · Effective 2011-08-19 · 76 FR 51878
Document
Document number
2011-21179
Federal Register citation
76 FR 51878
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-08-19
Effective date
2011-08-19
Treasury docket
TD 9538
Abstract
This document describes corrections to final and temporary regulations (TD 9538) 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). These regulations were published in the Federal Register on Friday, July 22, 2011.