Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount

tax-irs · IRS · Rule · Published 2001-01-12 · Effective 2001-03-13 · 66 FR 2811

Document

Document number: 01-622
Federal Register citation: 66 FR 2811
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2001-01-12
Effective date: 2001-03-13
Treasury docket: TD 8934

Abstract

This document contains final regulations relating to the federal income tax treatment of debt instruments issued in certain reopenings. The final regulations provide guidance to holders and issuers of these debt instruments .

Source

Authoritative: Federal Register document
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