# Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount
> **IRS** · Final regulations. · Published 2001-01-12 · Effective 2001-03-13 · 66 FR 2811
## Document
- **Document number:** 01-622
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 2811
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/12/01-622/reopenings-of-treasury-securities-and-other-debt-instruments-original-issue-discount)
---
*AI Analytics · CC0 1.0*