Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction
other · IRS · Rule · Published 2015-06-15 · Effective 2015-06-15 · 80 FR 34051
Document
Document number
2015-14622
Federal Register citation
80 FR 34051
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2015-06-15
Effective date
2015-06-15
Treasury docket
TD 9719
Abstract
This document contains corrections to final regulations (TD 9719) that were published in the Federal Register on May 8, 2015 (80 FR 26437). The final regulations amend the treatment of nonperiodic payments made or received pursuant to certain notional principal contracts.