# Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions
> **IRS** · Rule · Published 2010-09-20 · 75 FR 57163
## Document
- **Document number:** C1-2010-20060
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 57163
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-09-20
- **Treasury docket:** Docket No. TD-9497
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/09/20/C1-2010-20060/guidance-regarding-deferred-discharge-of-indebtedness-income-of-corporations-and-deferred-original)
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