# Modifications of Certain Derivative Contracts; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2011-08-19 · Effective 2011-08-19 · 76 FR 51878
## Document
- **Document number:** 2011-21179
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 51878
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/08/19/2011-21179/modifications-of-certain-derivative-contracts-correction)
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