# Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward
> **IRS** · Final and temporary regulations. · Published 2013-01-04 · Effective 2013-01-04 · 78 FR 666
## Document
- **Document number:** 2012-31747
- **Category:** debt-mgmt
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 666
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-01-04
- **Effective date:** 2013-01-04
- **Treasury docket:** TD 9609
## Abstract

This document contains final regulations that provide guidance on the tax treatment of Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. This document also contains temporary regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder's final accrual period, including a Treasury bill acquired at a premium. The regulations in this document provide guidance to holders of Treasury Inflation-Protected Securities and other debt instruments. The text of the temporary regulations in this document also serves as the text of the proposed regulations (REG-140437-12) set forth in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/01/04/2012-31747/treasury-inflation-protected-securities-issued-at-a-premium-bond-premium-carryforward)
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