The Commissioner, by publication of a revenue ruling or revenue procedure (see section 601.601(d)(2) of this chapter), may specify contracts that, although they do not meet the requirements of paragraph (h)(2) of this section, are qualified hedges or, although they do not meet the requirements of paragraph (h)(4) of this section, cause the hedged bonds to be treated as fixed yield bonds.
[T.D. 8418, 57 FR 20971-21033, May 18, 1992; corrected by 57 FR 44974-44989, Sept. 30, 1992; revised by T.D. 8476, 58 FR 33510-33553, June 18, 1993, as corrected by 58 FR 44451-44454, Aug. 23, 1993; amended by T.D. 8538, 59 FR 24039-24046, May 10, 1994; T.D. 8718, 62 FR 25502-25514, May 9, 1997; T.D. 8838, 64 FR 48545-48547, Sept. 7, 1999.]