SECTION 3. AREAS IN WHICH LETTER RULINGS OR DETERMINATION
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
LETTERS WILL NOT BE ISSUED
.01 Specific Questions and Problems (1) Section 871(g).—Special Rules for Original Issue Discount.—Whether a debt instrument having original issue discount within the meaning of § 1273 of the Internal Revenue Code is not an original issue discount obligation within the meaning of § 871(g)(1)(B)(i) when the instrument is payable 183 days or less from the date of
26 CFR 601.201: Rulings and determination l etters.
Rev. Proc. 98–7
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