Finanse publiczne · 13.03.1995

Debt Instruments With Original Issue Discount; Contingent Payments; Correction

This document contains a correction to the notice of proposed rulemaking (FI-59-91), which was published in the Federal Register for Friday, December 16, 1994 (59 FR 64884). The proposed regulations relate to the tax treatment of debt instruments that provide for one or more contingent payments.