Anti-avoidance rule.

Anti-avoidance rule. The anti-avoidance rules in paragraph (b)(22)(iv) of this section (applied without regard to the references to paragraph (b)(22)(ii) of this section) apply to a notional principal contract entered into on or after September 14, 2020.

Source

26 CFR § 1.163(j)-1


Scoping language

None
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