Press Releases | March 25, 2011 ISDA’s Comment Letter on Section 871(m) of the Internal Revenue Code of 1986 ISDA’s Comment Letter on Section 871(m) of the Internal Revenue Code of 1986Read the Comment Tags: Accounting, Taxation Documents (1) for ISDA’s Comment Letter on Section 871(m) of the Internal Revenue Code of 1986 isda-letter-to-treasury(pdf) will open in a new tab or window