Part IV. Items of General Interest

the owner’s purchase price cannot be determined, the following list gives the noncompetitive issue prices and corresponding amounts of discount to be reported on Form 1099–INT for Treasury bills maturing July through December 1996. This list, which should also help middlemen determine any amounts subject to backup withholding, supplements the list that appears in Publication 1212, List of Original Issue Discount Instruments (Rev. Nov. 95).

Supplemental Information on Treasury Bills for Publication 1212

Announcement 96–11

Banks, brokers, and other middlemen who report discount on Treasury bill redemptions on Form 1099–INT must use the owner’s purchase price, where available, to determine the amount of discount to report. This information can usually be obtained from the owner’s

or middleman’s records. However, if the owner’s purchase price is not available from existing records, the middleman must report the discount as if the holder had purchased the Treasury bill at its original issue price. In this case, the middleman must use as the original issue price the noncompetitive issue price for the longest-maturity Treasury bill maturing on that date.

For Treasury bill redemptions when

Discount to be Reported as 1995 Interest (per $1,000

Maturity Value)

CUSIP Number

Maturity

Date

Issue

Date

Issue Price (%

of Principal

Amount)

912794 W42 01/04/96 07/06/95 97.240 27.60 W59 01/11/96 01/12/95 93.064 69.36 W67 01/18/96 07/20/95 97.270 27.30 W75 01/25/96 07/27/95 97.240 27.60 W83 02/01/96 08/03/95 97.275 27.25 W91 02/08/96 02/09/95 93.337 66.83 X25 02/15/96 08/17/95 97.260 27.40 X33 02/22/96 08/24/95 97.255 27.45 X41 02/29/96 08/31/95 97.300 27.00 X58 03/07/96 03/09/95 93.772 62.28 X66 03/14/96 09/14/95 97.305 26.95 X74 03/21/96 09/21/95 97.361 26.39 X82 03/28/96 09/28/95 97.336 26.64 X90 04/04/96 04/06/95 93.913 60.87 Y24 04/11/96 10/12/95 97.310 26.90 Y32 04/18/96 10/19/95 97.300 27.00 Y40 04/25/96 10/26/95 97.305 26.95 Y57 05/02/96 05/04/95 94.034 59.66 Y65 05/09/96 11/09/95 97.326 26.74 Y73 05/16/96 11/16/95 97.305 26.95 Y81 05/23/96 11/24/95 97.360 26.40 Y99 05/30/96 06/01/95 94.398 56.02 Z23 06/06/96 12/07/95 97.376 26.24 Z31 06/13/96 12/14/95 97.371 26.29 Z49 06/20/96 12/21/95 97.396 26.04 Z56 06/27/96 06/29/95 94.722 52.78

11 1996–24 I.R.B.