26 U.S. Code § 1272 - Current inclusion in income of original issue discount
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Other : 2014-08-29
- OID Election : 2014-08-29
- Constant Interest Rate (Economic Accrual) : 2010-12-10
- Change With Consent of Commissioner : 2010-12-10
- De Minimis Rule : 2010-12-10
- Stocks and Bonds : 2005-06-24
- Put/Call Options : 2005-06-24
- Change of Methods (Permissible v. Not Permissible) : 2005-02-11
- Integration : 2003-11-21
- OID Accrual - Principal Subject to Acceleration : 2003-11-21
- Pools : 2001-11-09
- Interest : 2001-11-09
- Constant Interest Rate (Economic Accrual) : 2001-10-19
- Put/Call Options : 2001-10-19
- Yield To Maturity : 2001-10-19
- Gross Income v. Not Gross Income : 2001-10-19
- Reduction of Carryovers : 2000-02-11
- Reduction for Interest Payment : 2000-02-11
- Basis of Property--Costs : 1999-02-19
- Accuracy-related penalty : 1999-02-19
- Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property : 1999-02-19
- Original Issue Discount : 1999-02-19
- Information at Source : 1999-01-08
- Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property : 1999-01-08
- Determination of Amount of Original Issue Discount : 1999-01-08
- Interest on Certain Deferred Payments : 1999-01-08