Finance & markets · 02/02/1994Updated: 10/15/2026 · 1 min read
Debt Instruments with Original Issue Discount; Anti-Abuse Rule
Summary
The US Treasury has issued a temporary regulation with an anti-abuse rule for the tax treatment of debt instruments with original issue discount, allowing the Commissioner of Internal Revenue to apply or depart from final regulations in certain circumstances.
Original source language: Federal Register — Department of the TreasuryOpen original release →