# Debt Instruments With Original Issue Discount; Contingent Payments; Anti-Abuse Rule
> **IRS** · Final regulations. · Published 1996-06-14 · Effective 1996-08-13 · 61 FR 30133
## Document
- **Document number:** 96-14918
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 30133
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-06-14
- **Effective date:** 1996-08-13
- **Treasury docket:** TD 8674
## Abstract

This document contains final regulations relating to the tax treatment of debt instruments that provide for one or more contingent payments. This document also contains final regulations that treat a debt instrument and a related hedge as an integrated transaction. In addition, this document contains amendments to the original issue discount regulations, and finalizes the anti-abuse rule relating to those regulations. The final regulations in this document provide needed guidance to holders and issuers of contingent payment debt instruments.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/06/14/96-14918/debt-instruments-with-original-issue-discount-contingent-payments-anti-abuse-rule)
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