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Finanse publiczne · 31.12.1997

Amortizable Bond Premium

This document contains final regulations relating to the federal income tax treatment of bond premium and bond issuance premium. The regulations reflect changes to the law made by the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988. The regulations will provide needed guidance to holders and issuers of debt instruments.

Source: Federal Register — Department of the TreasuryOpen original release →