Integrated Hedging Transactions of Qualifying Debt
---
identifier: "/us/fr/C1-2012-21986"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Integrated Hedging Transactions of Qualifying Debt"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2012-21986"
section_name: "Integrated Hedging Transactions of Qualifying Debt"
positive_law: false
currency: "2012-09-17"
last_updated: "2012-09-17"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2012-21986"
document_type: "rule"
publication_date: "2012-09-17"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BK98"
fr_citation: "77 FR 57013"
fr_volume: 77
docket_ids:
- "TD 9598"
---
# Integrated Hedging Transactions of Qualifying Debt
**Correction**
In rule document 2012-21986 appearing on pages 54808-54811 in the issue of Thursday, September 6, 2012 make the following correction:
On page 54811, in the first column, on the eleventh line from the bottom of the page, “(i) *Expiration date.* This section expires on September 4, 2012”, should read “(i) *Expiration date.* This section expires on September 4, 2015.”