IRS Issues Proposed Regulations Implementing the Swap Exclusion from Code Sec. 1256 and Broadening the Definition of a Notional Principal ContractCollinson, Dale S.Dyor, Liz R.Journal of Taxation of Financial Products
IRS Issues Proposed Regulations Implementing the Swap Exclusion from Code Sec. 1256 and Broadening the Definition of a Notional Principal Contract.The article provides a background information on Code Sec. 1256 and the Dodd-Frank Act, together with an overview of the proposed regulations by the U...