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.

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