IRS Issues Information Collection Notice on Debt Instruments With Original Issue Discount; Contingent Payments; Anti-Abuse Rule
November 19, 2025
November 19, 2025
WASHINGTON, Nov. 19 (TNSFRinfo) -- The U.S. Department of the Treasury Internal Revenue Service issued the following information collection:
Title: Debt Instruments with OID; Contingent Payments; Anti-Abuse Rule.
OMB Number: 1545-1450.
Regulation Project Number: TD 8674.
Abstract: This regulation relates to the tax treatment of debt instruments that provide for one or more contingent payments. The regulation also treats a debt instrument and a . . .
Title: Debt Instruments with OID; Contingent Payments; Anti-Abuse Rule.
OMB Number: 1545-1450.
Regulation Project Number: TD 8674.
Abstract: This regulation relates to the tax treatment of debt instruments that provide for one or more contingent payments. The regulation also treats a debt instrument and a . . .