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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2008-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers (“Lenders”) who have transferred securities to an unrelated person (“Borrower”) in a securities loan in which—

.01 The securities loan agreement (“Agreement”) satisfies the requirements of § 1058(b);

2008–42 I.R.B. 946 October 20, 2008

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▸Contents — Internal Revenue Bulletin 2008-42
Internal Revenue Bulletin 2008-42

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