# Prop. Treas. Reg. § 1.988-5: Section 988(d) hedging transactions.

Proposed regulation, not in force. REG-138489-09, 77 FR 54862, published 2012-09-06 <https://www.federalregister.gov/documents/2012/09/06/2012-21987/integrated-hedging-transactions-of-qualifying-debt>. Interprets 26 U.S.C. § 988.

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(ii) [The text of these proposed amendments to § 1.988-5(a)(6)(ii) is the same as the text of § 1.988-5T(a)(6)(ii) published elsewhere in this issue of the Federal Register .]

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Example 11: [The text of these proposed amendments to § 1.988-5(a)(9)(iv) Example 11 is the same as the text of § 1.988-5T(a)(9)(iv) Example 11 published elsewhere in this issue of the Federal Register .]

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(h) [The text of these proposed amendments to § 1.988-5(h) is the same as the text of § 1.988-5T(h) published elsewhere in this issue of the Federal Register .]