# Modifications of Certain Derivative Contracts; Correction
> **IRS** · Correcting amendment. · Published 2011-08-19 · Effective 2011-08-19 · 76 FR 51878
## Document
- **Document number:** 2011-21180
- **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 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/08/19/2011-21180/modifications-of-certain-derivative-contracts-correction)
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