The IRS Bifurcates Many Swaps with Non-Periodic Payments

Journal
Author
Carman, P.D.
Country
United States
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.