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TREAS/IRS RIN: 1545-BR78 Publication ID: 2026 
Title: ●Guidance Under Section 987 Related to Hedging Transactions 
Abstract:

Regulations under section 987 related to hedging transactions.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 1.987-14   
Legal Authority: 26 U.S.C. 987    26 U.S.C. 988    26 U.S.C. 7805    26 U.S.C. 989   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2026 
Additional Information: REG-114495-25 (NPRM) Drafter attorney: Reviewing attorney: Raphael Cohen (202) 317-3756 Treasury attorney: Paul Crispino (202) 622-2754 and Erika Nijenhuis (202) 622-0843 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-BO07, Related to 1545-BR37 
Agency Contact:
Raphael J. Cohen
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-3756
Email: raphael.j.cohen@irscounsel.treas.gov