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Swaps Hedging Mineral Mortgages Escape Rev Rul 2006-1  


Author:  Staff Editors.


Source: Volume 20, Number 04, March/April 2007 , pp.61-64(4)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

The regulated investment company sought a ruling that gain recognized on the sale, repurchase, or other disposition of certain production payments was qualifying income from securities unders Section 851(b)(2) and gains from swaps used for heding contracts was

Keywords: PLR 200652013

Affiliations:  .

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