T.D. Technical Memorandum

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1990 TM LEXIS 72 (Copy w/ Cite)

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- IRS Cumulative Bulletin and Internal Revenue Bulletin; IRS Technical Memora...

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1990 TM LEXIS 72, *
This document is not to be relied upon or otherwise cited as precedent by taxpayers.
Technical Memoranda
Final Regulations -- Amendment of Income Tax Regulations under section 163 (f) of the Internal
Revenue Code of 1986 relating to registration requirements with respect to certain debt obligations.
1990 TM LEXIS 72
May 10, 1990
[*1]
REFERENCE: CC:INTL:Br5
Br5:CCooper
ACTION DOC: T.D. 8300, 55 FR 19622 Published 5/10/90
TEXT:
MEMORANDUM FOR: Honorable Kenneth W. Gideon Assistant Secretary of the Treasury
There is transmitted herewith for publication in the FEDERAL REGISTER final regulations (26 CFR
Part 1) under section 163 (f) of the Internal Revenue Code of 1986. Section 163 (f) denies the
interest paid deduction to issuers of registration required obligations in the bearer form, unless the
obligations are issued in accordance with certain procedures. These final regulations provide
procedures for the issuance of such obligations.
The requirements for the "collection of information" as defined in 5 CFR § 1320.7 (c) have been
submitted to OMB for approval under the Paperwork Reduction Act and approved under number
1545-1132.
The preamble contains a discussion of the regulations.
Fred T. Goldberg, Jr.
Commissioner

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