Bond issuance premium.

Bond issuance premium. If a debt instrument is issued with bond issuance premium (as defined in 1.16313(c)), for purposes of determining the issuer's adjusted issue price, the adjusted issue price determined under paragraph (b)(1) of this section is also decreased by the amount of bond issuance premium previously allocable under 1.16313(d)(3).


26 CFR § 1.1275-1

Scoping language

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