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TREAS/IRS RIN: 1545-BK98 Publication ID: Spring 2016 
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: Completed Actions 
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
Timetable:
Action Date FR Cite
Temporary Final Action Completed by TD 9736  09/08/2015  80 FR 53732   
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:855 589-8672
Email: sheila.n.ramaswamy@irscounsel.treas.gov