Rules and Regulations. DEPARTMENT OF THE TREASURY

135 words·~1 min read·/register/2018/05/30/2018-11690·

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BILLING CODE 6717-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Income Taxes CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.140 to 1.169), revised as of April 1, 2018, on page 88, in § 1.148-1, paragraph (e)(3) is reinstated to read as follows: § 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 § 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 § 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]

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