# Integrated Hedging Transactions of Qualifying Debt
> **IRS** · Rule · Published 2012-09-17 · 77 FR 57013
## Document
- **Document number:** C1-2012-21986
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 57013
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-09-17
- **Treasury docket:** TD 9598
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/09/17/C1-2012-21986/integrated-hedging-transactions-of-qualifying-debt)
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