# Debt Instruments With Original Issue Discount; Annuity Contracts
> **IRS** · Final regulations. · Published 2002-05-07 · Effective 2002-06-06 · 67 FR 30547
## Document
- **Document number:** 02-11035
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 30547
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-05-07
- **Effective date:** 2002-06-06
- **Treasury docket:** TD 8993
## Abstract

This document contains final regulations relating to the federal income tax treatment of annuity contracts issued by certain insurance companies. The regulations provide guidance on whether certain annuity contracts are excluded from the definition of a debt instrument under the original issue discount provisions of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/05/07/02-11035/debt-instruments-with-original-issue-discount-annuity-contracts)
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