Special rules relating to debt instruments

Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule

Documents and Forms

Document Name Document Type
TD 8674.pdf TD 8674 IC Document
TD 8674.pdf TD 8674 IC Document

Information Collection (IC) Details

IC Title:	Special rules relating to debt instruments	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Unchanged

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.1275-3 26 CFR 1.1275-4 26 CFR 1.1275-6 26 CFR 1.1275-2

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 180,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	180,000	180,000
Annual IC Time Burden (Hours)	89,000	89,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
TD 8674	TD 8674.pdf	08/13/2019

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.