Treasury Inflation-Protected Securities Issued at a Premium
other · IRS · Rule · Published 2011-12-05 · Effective 2011-12-05 · 76 FR 75781
Document
Document number
2011-31179
Federal Register citation
76 FR 75781
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-12-05
Effective date
2011-12-05
Treasury docket
TD 9561
Abstract
This document contains temporary regulations that provide guidance on the tax treatment of Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. The text of these temporary regulations also serves as the text of the proposed regulations (REG-130777-11) set forth in the Proposed Rules section in this issue of the Federal Register.