# Treasury Inflation-Protected Securities Issued at a Premium
> **IRS** · Temporary regulations. · Published 2011-12-05 · Effective 2011-12-05 · 76 FR 75781
## Document
- **Document number:** 2011-31179
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 75781
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/12/05/2011-31179/treasury-inflation-protected-securities-issued-at-a-premium)
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