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Amortizable Bond Premium

tax-irs · IRS · Rule · Published 1997-12-31 · Effective 1998-03-02 · 62 FR 68173

Document

Document number
97-33647
Federal Register citation
62 FR 68173
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
1997-12-31
Effective date
1998-03-02
Treasury docket
TD 8746

Abstract

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

Authoritative
Federal Register document
Machine
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