Finanse publiczne · 19/08/2011

Modifications of Certain Derivative Contracts; Correction

This document describes corrections to final and temporary regulations (TD 9538) that address when a transfer or assignment of certain derivative contracts does not result in an exchange to the nonassigning counterparty for purposes of Sec. 1.1001-1(a). These regulations were published in the Federal Register on Friday, July 22, 2011.