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