Inflation-Indexed Debt Instruments

tax-irs · IRS · Rule · Published 1999-09-07 · Effective 1999-09-07 · 64 FR 48545

Document

Document number: 99-23082
Federal Register citation: 64 FR 48545
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1999-09-07
Effective date: 1999-09-07
Treasury docket: TD 8838

Abstract

This document contains final regulations relating to the federal income tax treatment of inflation-indexed debt instruments, including Treasury Inflation-Indexed Securities. The regulations in this document provide needed guidance to holders and issuers of inflation-indexed debt instruments.

Source

Authoritative: Federal Register document
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