Hedging Transaction by Members of a Consolidated Group; Correction
other · IRS · Rule · Published 1996-03-21 · Effective 1996-02-07 · 61 FR 11547
Document
Document number
96-6483
Federal Register citation
61 FR 11547
CFR reference
26 CFR 1
Type
Rule
Action
Correction of final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-03-21
Effective date
1996-02-07
Treasury docket
TD 8653
Abstract
This document contains a correction to the final regulations [TD 8653] which were published in the Federal Register for Monday, January 8, 1996 (61 FR 517). The final regulations relate to the character and timing of gain or loss from certain hedging transactions entered into by members of a consolidated group.