federal_register: 2014-00613

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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
2014-00613 Bond Premium Carryforward Rule This document contains final regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder's final accrual period. The regulations in this document provide guidance to holders of Treasury securities and other debt instruments acquired at a premium. 2014-01-15 2014 1 https://www.federalregister.gov/documents/2014/01/15/2014-00613/bond-premium-carryforward https://www.govinfo.gov/content/pkg/FR-2014-01-15/pdf/2014-00613.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder's final accrual period. The regulations in this document provide guidance to holders of Treasury... 1545-BL28

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