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TREAS/IRS

RIN: 1545-BK13

Publication ID: Fall 2013

Title: Modifications of Certain Derivative Contracts
Abstract: These final regulations will address whether assignments of certain derivatives are treated as significant modifications for purposes of section 1001.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Final Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.1001-4
Legal Authority: 26 USC 1001    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  07/22/2011  76 FR 43957    NPRM Comment Period End  10/20/2011     Outlines of Topics Due  10/20/2011     Public Hearing  10/27/2011  76 FR 43957    Hearing Cancellation  10/25/2011  76 FR 66011    Final Action  12/00/2013

Additional Information: REG-109006-11 Drafting attorney: Andrea M. Hoffenson (202) 622-3920 Reviewing attorney: Diana Imholtz (202) 622-3920 Treasury attorney: Karl Walli (202) 622-5721 CC:FIP
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Related RINs: Related to 1545-BK14
Agency Contact: Andrea M. Hoffenson Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7053 Fax:202 317-4416 Email: andrea.m.hoffenson@irscounsel.treas.gov