# Modifications of Debt Instruments
> **IRS** · Final regulations. · Published 1996-06-26 · Effective 1996-09-24 · 61 FR 32926
## Document
- **Document number:** 96-15830
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 32926
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/06/26/96-15830/modifications-of-debt-instruments)
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