# Inflation-Indexed Debt Instruments
> **IRS** · Final regulations. · Published 1999-09-07 · Effective 1999-09-07 · 64 FR 48545
## Document
- **Document number:** 99-23082
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 48545
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1999/09/07/99-23082/inflation-indexed-debt-instruments)
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