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Federal Register: IRS Proposes LIBOR Transition Rules

The IRS proposal amending certain regulations to address the transition from interbank offered rates ("IBORs") to other reference rates for debt instruments and non-debt contracts was published in the Federal Register (see prior coverage). Comments and requests for a public hearing must be submitted by November 25, 2019.

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  • IRS Proposes LIBOR Transition Rules

    The IRS proposed amending certain tax income regulations to provide guidance on the transition from interbank offered rates to other reference rates for debt instruments and non-debt contracts.

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