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TREAS/IRS | RIN: 1545-BK98 | Publication ID: Spring 2015 |
Title: Amendment for Hedging Transactions (Temporary) | |
Abstract:
This temporary regulation will amend section 1.988-5. |
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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 U.S.C. 7805 26 U.S.C. 0988(d) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-138489-09 Drafting attorney: Sheila N. Ramaswamy (202) 317-6938 Reviewing attorney: Steven Jensen (202) 317-6938 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 |