PART III. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 3. AREAS IN WHICH
Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States
LETTER RULINGS OR DETERMINATION 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
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 99–7
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