The Treasury and the IRS have delayed implementation of the recently announced rule change that treats certain types of upfront payments on swaps as loans for federal income tax purposes (including for purposes of the...more
10/15/2015
/ Comment Period ,
Debt Financing ,
Dodd-Frank ,
Exceptions ,
Income Taxes ,
IRS ,
Loans ,
Proposed Regulation ,
SIFMA ,
Swaps ,
Tax Exempt Entities ,
U.S. Treasury