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United States - The IRS Bifurcates Many Swaps with Non-Periodic Payments

Country:
United States
Author:
P. Carman
Issue:
Derivatives & Financial Instruments, 2015 (Volume 17), No 5
Published:
28 August 2015
The author considers temporary and proposed regulations that would cause many swap transactions to be treated for US tax purposes as a swap combined with a loan.
 
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