Internal Revenue Service August 19, 2011 – Federal Register Recent Federal Regulation Documents

Modifications of Certain Derivative Contracts; Correction
Document Number: 2011-21182
Type: Proposed Rule
Date: 2011-08-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-109006-11) relating to whether an exchange for purposes of Sec. 1.1001-1(a) occurs for the nonassigning counterparty when there is an assignment of certain derivative contracts. It was published in the Federal Register on Friday, July 22, 2011 (76 FR 43957).
Modifications of Certain Derivative Contracts; Correction
Document Number: 2011-21180
Type: Rule
Date: 2011-08-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document describes correcting amendments 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. These regulations were published in the Federal Register on Friday, July 22, 2011.
Modifications of Certain Derivative Contracts; Correction
Document Number: 2011-21179
Type: Rule
Date: 2011-08-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes
Document Number: 2011-21154
Type: Rule
Date: 2011-08-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations on the definition of solid waste disposal facilities for purposes of the rules applicable to tax-exempt bonds issued by State and local governments. These regulations provide guidance to State and local governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use those facilities.