# Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction
> **IRS** · Correcting amendment. · Published 2015-06-15 · Effective 2015-06-15 · 80 FR 34051
## Document
- **Document number:** 2015-14622
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 34051
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/06/15/2015-14622/notional-principal-contracts-swaps-with-nonperiodic-payments-correction)
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