federal_register: 2012-31747

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-31747 Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward Rule This document contains final regulations that provide guidance on the tax treatment of Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. This document also contains temporary regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder's final accrual period, including a Treasury bill acquired at a premium. The regulations in this document provide guidance to holders of Treasury Inflation-Protected Securities and other debt instruments. The text of the temporary regulations in this document also serves as the text of the proposed regulations (REG-140437-12) set forth in the Proposed Rules section in this issue of the Federal Register. 2013-01-04 2013 1 https://www.federalregister.gov/documents/2013/01/04/2012-31747/treasury-inflation-protected-securities-issued-at-a-premium-bond-premium-carryforward https://www.govinfo.gov/content/pkg/FR-2013-01-04/pdf/2012-31747.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance on the tax treatment of Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. This document also contains temporary regulations that provide guidance... 1545-BK45, 1545-BL29

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