OMB control number

TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market

OMB 1545-1353 · TREAS/IRS.

OMB 1545-1353

These documents contain regulations relating to the tax treatment of debt instruments with original issue discount and the imputation of interest on deferred payments under certain contracts for the sale or exchange of property and determining when property is traded on an established market for purposes of determining the issue price of a debt instrument. The regulations provide guidance to holders and issuers of debt instruments.

The latest form for TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market expires 2029-06-30 and is listed under ICR 202512-1545-005.

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202512-1545-005 Extension without change of a currently approved collection 2026-02-27
202209-1545-005 Extension without change of a currently approved collection 2022-11-30 Approved without change
201902-1545-005 Extension without change of a currently approved collection 2019-03-27 Approved with change
201512-1545-001 Extension without change of a currently approved collection 2015-12-31 Approved without change
201206-1545-025 Revision of a currently approved collection 2012-10-02 Approved without change
201203-1545-014 Extension without change of a currently approved collection 2012-03-29 Approved without change
200901-1545-011 Extension without change of a currently approved collection 2009-01-21 Approved without change
200602-1545-009 Extension without change of a currently approved collection 2006-02-21 Approved without change
200302-1545-012 Extension without change of a currently approved collection 2003-02-06 Approved without change
200001-1545-002 Extension without change of a currently approved collection 2000-01-04 Approved without change
199701-1545-005 Extension without change of a currently approved collection 1997-01-09 Approved without change
199605-1545-023 No material or nonsubstantive change to a currently approved collection 1996-05-29 Approved without change
199312-1545-006 Revision of a currently approved collection 1993-12-16 Approved without change
199308-1545-025 No material or nonsubstantive change to a currently approved collection 1993-08-24 Approved with change
199212-1545-010 New collection (Request for a new OMB Control Number) 1992-12-04 Approved without change

OMB Details

TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property

Federal Enterprise Architecture: General Government - Taxation Management