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- W2260620281 abstract "On February 25, 2004 the Treasury Department and the IRS issued proposed regulations (the Proposed Regulations) regarding the U.S. federal income taxation of notional principal contracts that provide for contingent nonperiodic payments (contingent notional principal contracts). For these purposes, the term contingent notional principal contract includes equity swaps and commodity swaps that provide for current payments over the term of the transaction, but the term does not include transactions, such as options, conventional forward contracts, prepaid forward contracts and so-called bullet swaps, where all investment returns are paid only upon the transaction's maturity. In spite of the extensive dialogue concerning the taxation of contingent notional principal contracts, the Proposed Regulations generally came as a surprise to taxpayers and have generated considerable controversy. The Proposed Regulations propose a taxation model that, while incorporating certain elements of the tax rules for financial instruments existing under current law, would subject contingent notional principal contracts to a complicated tax regime that is distinct from the rules applicable to other, similar instruments. That regime is discussed in this article." @default.
- W2260620281 created "2016-06-24" @default.
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- W2260620281 date "2005-07-13" @default.
- W2260620281 modified "2023-09-25" @default.
- W2260620281 title "Character and Timing Rules in the Proposed Contingent Swap Regulations: First, Do No Harm" @default.
- W2260620281 hasPublicationYear "2005" @default.
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