Legal Alert: IRS Issues Final Regulations Regarding Transfers of Derivative Contracts
By EsqSocial Corporation 11/11/13
On November 5, 2013, the Internal Revenue Service (IRS) issued final regulations relating to the transfer or assignment of certain derivative contracts. The final regulations, which are provided as Treas. Reg. ยง 1.1001-4, address......
By: Sutherland Asbill & Brennan LLP