other · IRS · Rule · Published 1996-06-26 · Effective 1996-09-24 · 61 FR 32926
Document
Document number
96-15830
Federal Register citation
61 FR 32926
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-06-26
Effective date
1996-09-24
Treasury docket
TD 8675
Abstract
This document contains final regulations relating to the modification of debt instruments. The regulations govern when a modification is treated as an exchange of the original debt instrument for a modified instrument. The regulations provide needed guidance to issuers and holders of debt instruments.