Prop. Treas. Reg. § 1.446-3 Notional principal contracts.

Proposed 2015-05-08 · REG-102656-15 · 80 FR 26500 · Interprets § 446 · Would amend § 1.446-3

Par. 2. Section 1.446-3 is amended by: 1. Revising paragraph (g)(4). 2. Revising paragraph (g)(6), Examples 2, 3 and 4. 3. Revising paragraph (j)(2). The revisions read as follows:

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(g) * * *

(4) [The text of the proposed amendment to § 1.446-3(g)(4) is the same as the text of § 1.446-3T(g)(4) published elsewhere in this issue of the Federal Register ].

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(6) * * *

Example 2.

[The text of proposed amendment to § 1.446-3(g)(6) Example 2 is the same as the text of § 1.446-3T(g)(6) Example 2 published elsewhere in this issue of the Federal Register ].

Example 3.

[The text of proposed amendment to § 1.446-3(g)(6) Example 3 is the same as the text of § 1.446-3T(g)(6) Example 3 published elsewhere in this issue of the Federal Register ].

Example 4.

[The text of proposed amendment to § 1.446-3(g)(6) Example 4 is the same as the text of § 1.446-3T(g)(6) Example 4 published elsewhere in this issue of the Federal Register ].

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(j) * * *

(2) [The text of the proposed amendment to § 1.446-3(j)(2) is the same as the text of § 1.446-3T(j)(2) published elsewhere in this issue of the Federal Register ].