Regulations Issued on Treasury Inflation-Protected Securities Issued at a Premium

The IRS issued regulations on the tax treatment of TIPS that have more than a de minimis amount of premium and on debt instruments with bond premium carryforward in the holder?s final accrual period.

Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/qowLJIrAE0g/20130109.aspx

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