Finanse publiczne · 16.12.1994

Debt Instruments With Original Issue Discount; Contingent Payments

This document contains proposed regulations relating to the tax treatment of debt instruments that provide for one or more contingent payments. This document also contains proposed regulations that provide for the integration of a contingent payment or variable rate debt instrument with a related hedge and proposed amendments to the final original issue discount regulations that were published in the Federal Register on February 2, 1994. The proposed regulations in this document would provide needed guidance to holders and issuers of contingent payment debt instruments. This document also provides a notice of a public hearing on the proposed regulations.