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Saturday, January 21, 2006

Sheppard on Swap Values Should Be Closer to Mid Than Bid

SheppardTax_analysts_242Lee A. Sheppard (Contributing Editor, Tax Analysts) has published Swap Values Should Be Closer to Mid Than Bid, Government Insists, also available on the Tax Analysts web site as Doc 2006-1027, 2006 TNT 12-3   The article explains how Viva Hammer, an attorney-adviser in Treasury's Office of Tax Legislative Counsel, defended the requirement that mid-market value of swaps be used when she appeared in New York January 17 at a Foundation for Accounting Education conference on the taxation of financial instruments.

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