Regulations Under Section 446 of the Internal Revenue Code of 1986; Application of Section 446 With Respect to Notional Principal Contracts; Correction

摘要

This document contains corrections to the final regulations (TD 8491), which were published in the Federal Register for Thursday, October 14, 1993 (58 FR 53125). The final regulations relate to the timing of income and deductions with respect to notional principal contracts.