# Bond Premium Carryforward
> **IRS** · Final regulations. · Published 2014-01-15 · Effective 2014-01-15 · 79 FR 2589
## Document
- **Document number:** 2014-00613
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 2589
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-01-15
- **Effective date:** 2014-01-15
- **Treasury docket:** TD 9653
## Abstract

This document contains final regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder's final accrual period. The regulations in this document provide guidance to holders of Treasury securities and other debt instruments acquired at a premium.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/01/15/2014-00613/bond-premium-carryforward)
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