# Integrated Hedging Transactions of Qualifying Debt
> **IRS** · Final regulations and removal of temporary regulations. · Published 2015-09-08 · Effective 2015-09-08 · 80 FR 53732
## Document
- **Document number:** 2015-22554
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 53732
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-09-08
- **Effective date:** 2015-09-08
- **Treasury docket:** TD 9736
## Abstract

This document contains final regulations that address certain integrated transactions that involve a foreign currency denominated debt instrument and multiple associated hedging transactions. The regulations provide that if a taxpayer has identified multiple hedges as being part of a qualified hedging transaction, and the taxpayer has terminated at least one but less than all of the hedges (including a portion of one or more of the hedges), the taxpayer must treat the remaining hedges as having been sold for fair market value on the date of disposition of the terminated hedge.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/09/08/2015-22554/integrated-hedging-transactions-of-qualifying-debt)
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