bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is

SECTION 12. ORIGINAL ISSUE

Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States

DISCOUNT (§ 1273) . . . . . . . . . . . . . 42

.01 De minimis original issue dis-

count (OID) . . . . . . . . . . . . . . . 42 (1) Description of change and scope . . . . . . . . . . . . . . . . . . . . 42 (2) Manner of making the change . . . . . . . . . . . . . . . . . . . 42 (3) Additional requirements . . 42 (4) No audit protection . . . . . . 42 .02 Reserved . . . . . . . . . . . . . . . . . 42

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Internal Revenue Bulletin 1997-33

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