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TREAS/IRS | RIN: 1545-BN84 | Publication ID: Fall 2018 |
Title: Applicable High Yield Discount Obligations | |
Abstract:
The proposed regulations will provide guidance under section 163(e)(5) and (i) relating to the determination of whether a debt instrument is an applicable high yield discount obligation (AHYDO), and the application of the special rules for original issue discount on AHYDOs. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 163(i)(5) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-126047-16 (NPRM) Drafter attorney: Michael Y. Chin (202) 317-6842 Reviewer attorney: Steven Harrison (202) 317-6842 Treasury attorney: N/A CC:FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Michael Y. Chin Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-6842 Fax:855 574-9023 Email: michael.y.chin@irscounsel.treas.gov |