Modifications of Certain Derivative Contracts; Correction
other · IRS · Rule · Published 2011-08-19 · Effective 2011-08-19 · 76 FR 51878
Document
Document number
2011-21180
Federal Register citation
76 FR 51878
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2011-08-19
Effective date
2011-08-19
Treasury docket
TD 9538
Abstract
This document describes correcting amendments 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. These regulations were published in the Federal Register on Friday, July 22, 2011.