CFR 26-1.6049(d)-2014
Internal revenue. Part1:Income taxes. Section1.6049(d):5T.

Standard No.

CFR 26-1.6049(d)-2014

Release Date

2014

Published By

US-CFR-file

Scope

For purposes of §1.6049–5 (c), relating to original issue discount treated as interest subject to reporting, on and after January 1, 1986, a payor who is a broker or middleman holding as a nominee—