# Reopenings of Treasury Securities; Original Issue Discount
> **IRS** · Temporary regulations. · Published 1999-11-05 · Effective 1999-11-05 · 64 FR 60342
## Document
- **Document number:** 99-28741
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 60342
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-11-05
- **Effective date:** 1999-11-05
- **Treasury docket:** TD 8840
## Abstract

This document contains temporary regulations relating to the Federal income tax treatment of reopenings of Treasury securities. The temporary regulations change the definition of a qualified reopening. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. The regulations in this document provide needed guidance to holders of reopened Treasury securities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/11/05/99-28741/reopenings-of-treasury-securities-original-issue-discount)
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