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United States - KPMG analysis: IRS issues proposed regulations implementing the swap exclusion from section 1256 and bro

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10/10/2011United States - KPMG analysis: IRS issues proposed regulations implementing the swap exclusion from section 1256 and bro

This article discusses how proposed rules attempt to clarify the scope of section 1256, as well as provide guidance as to how certain credit and weather derivatives are characterized.

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