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Coordination of Extraordinary Disposition and Disqualified Basis Rules
This document contains final regulations under sections 245A and 951A of the Internal Revenue Code (the ``Code'') that coordinate the extraordinary disposition rule under section 245A of the Code with the disqualified basis and disqualified payment rules under section 951A of the Code. This document also contains final regulations under section...
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Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
This document includes final regulations under sections 36B and 6011 of the Internal Revenue Code (Code) that clarify that the reduction of the personal exemption deduction to zero for taxable years beginning after December 31, 2017, and before January 1, 2026, does not affect an individual taxpayer's ability to claim the premium tax credit....
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Privacy Act of 1974; System of Records
Pursuant to the provisions of the Privacy Act of 1974, notice is given that the Board of Governors of the Federal Reserve System (Board) proposes to modify an existing system of records, entitled BGFRS-33, ``FRB--Telephone Call Detail Records'' to reflect changes in the format, location, and source of its wireless phone records. The Board also...
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Order Granting Conditional Exemptive Relief, Pursuant to Section 36 of the Securities Exchange Act of 1934 (“Exchange Act”) With Respect to Futures Contracts on the SPIKESTM
The Minneapolis Grain Exchange, Inc. (or any successor thereto) (``MGEX'') has expressed an interest in listing and trading contracts for sale for future delivery on the SPIKES\TM\ Index (``SPIKES'') (such futures contracts (and any options thereon) hereinafter referred to as the ``Product''). After careful consideration, the Securities and...