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Finanse publiczne · 04/01/2013

Treasury Issues Final Regulations on Tax Treatment of Premium-Loaded Treasury Securities

The Treasury Department has released final regulations providing guidance on the tax treatment of Treasury Inflation-Protected Securities (TIPS) issued with a premium, as well as temporary regulations covering debt instruments with a bond premium carryforward, including Treasury bills acquired at a premium.

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