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TREAS/IRS RIN: 1545-BK98 Publication ID: Spring 2014 
Title: Amendment for Hedging Transactions (Temporary) 
Abstract: This temporary regulation will amend section 1.988-5. 
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 1.988(d)   
Legal Authority: 26 USC 7805    26 USC 0988(d)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2014 
Additional Information: REG-138489-09 Drafting attorney: Sheila N. Ramaswamy (202) 317-6938 Reviewing attorney: Steven Jensen (202) 317-6938 Treasury attorney: Unassigned CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BI93 
Agency Contact:
Sheila Ramaswamy
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922
Email: sheila.n.ramaswamy@irscounsel.treas.gov