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

OMB 1545-1450

OMB 1545-1450

The regulations provide definitions, general rules, and reporting requirements for debt instruments that provide for contingent payments. The regulations also provide definitions, general rules, and recordkeeping requirements for integrated debt instruments.

The latest form for Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule expires 2023-02-28 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supporting Statement A
All Historical Document Collections
Approved without change
 Extension without change of a currently approved collection 2023-02-28
Approved without change
 Extension without change of a currently approved collection 2019-12-27
Approved without change
 Extension without change of a currently approved collection 2016-07-29
Approved without change
 Extension without change of a currently approved collection 2013-05-30
Approved without change
 Extension without change of a currently approved collection 2010-03-30
Approved without change
 Extension without change of a currently approved collection 2007-01-12
Approved without change
 Extension without change of a currently approved collection 2003-12-23
Approved without change
 Extension without change of a currently approved collection 2000-12-14
Approved without change
 Extension without change of a currently approved collection 1998-01-02
Approved without change
 No material or nonsubstantive change to a currently approved collection 1996-01-26
Approved without change
 No material or nonsubstantive change to a currently approved collection 1995-12-18
Approved without change
 New collection (Request for a new OMB Control Number) 1994-12-07
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