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2015-06-13
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Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction
Rules and Regulations
D09002ee1c1805b11
D09002ee1c1805b7d
United States
Department of the Treasury
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United States Government Agency or Subagency
United States
Internal Revenue Service
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United States Government Agency or Subagency
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.
80 FR 34051
https://www.govinfo.gov/app/details/FR-2015-06-15/2015-14622
2015-14622
fr15jn15-7
RIN 1545-BM62
4830-01-P
TD 9719
https://www.govinfo.gov/app/details/FR-2015-06-15/2015-14622
https://www.govinfo.gov/content/pkg/FR-2015-06-15/html/2015-14622.htm
https://www.govinfo.gov/content/pkg/FR-2015-06-15/pdf/2015-14622.pdf
Income Taxes
Reporting and Recordkeeping Requirements
1 p.
34051
34051
80 FR 34051
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BM62
RIN 1545-BM62
Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction; Federal Register Vol. 80, Issue
RULE
2015-14622
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2015-06-15
TD 9719
4830-01-P
2015-14622
Correcting amendment.
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.
This correction is effective on June 15, 2015 and applicable May 8, 2015.
Alexa T. Dubert at (202) 317-6895 (not a toll free number).
Income Taxes
Reporting and Recordkeeping Requirements
Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction
,
Federal Register
Vol. 80, no. 114
Office of the Federal Register, National Archives and Records Administration
2015-06-15
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226 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2015-06-15
P0b002ee18ca8ec2b
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr15jn15
https://www.govinfo.gov/app/details/FR-2015-06-15
https://www.govinfo.gov/content/pkg/FR-2015-06-15/pdf/FR-2015-06-15.pdf
https://www.govinfo.gov/content/pkg/FR-2015-06-15/xml/FR-2015-06-15.xml
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2015-06-13
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