federal_register: 97-33647
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 97-33647 | Amortizable Bond Premium | Rule | 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. | 1997-12-31 | 1997 | 12 | https://www.federalregister.gov/documents/1997/12/31/97-33647/amortizable-bond-premium | https://www.govinfo.gov/content/pkg/FR-1997-12-31/pdf/97-33647.pdf | Treasury Department; Internal Revenue Service | 497,254 | 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... |