# Debt Instruments With Original Issue Discount; Annuity Contracts
> **IRS** · Final regulations. · Published 1998-01-08 · 63 FR 1054
## Document
- **Document number:** 98-20
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 1054
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-01-08
- **Treasury docket:** TD 8754
## Abstract

This document contains final regulations relating to the federal income tax treatment of certain annuity contracts. The regulations determine which of these contracts are taxed as debt instruments for purposes of the original issue discount provisions of the Internal Revenue Code. The regulations provide needed guidance to owners and issuers of these contracts.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/08/98-20/debt-instruments-with-original-issue-discount-annuity-contracts)
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