Page Range | 24661-24661 | |
FR Document | 2018-11690 |
[Federal Register Volume 83, Number 104 (Wednesday, May 30, 2018)] [Rules and Regulations] [Page 24661] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-11690] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Income Taxes CFR Correction 0 In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.140 to 1.169), revised as of April 1, 2018, on page 88, in Sec. 1.148-1, paragraph (e)(3) is reinstated to read as follows: Sec. 1.148-1 Definitions and elections. * * * * * (e) * * * (3) Certain hedges. Investment-type property also includes the investment element of a contract that is a hedge (within the meaning of Sec. 1.148-4(h)(2)(i)(A)) and that contains a significant investment element because a payment by the issuer relates to a conditional or unconditional obligation by the hedge provider to make a payment on a later date. See Sec. 1.148-4(h)(2)(ii) relating to hedges with a significant investment element. * * * * * [FR Doc. 2018-11690 Filed 5-29-18; 8:45 am] BILLING CODE 1301-00-D
Category | Regulatory Information | |
Collection | Federal Register | |
sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
Publisher | Office of the Federal Register, National Archives and Records Administration | |
Section | Rules and Regulations | |
FR Citation | 83 FR 24661 |