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TREAS/IRS RIN: 1545-BN84 Publication ID: Spring 2019 
Title: Applicable High Yield Discount Obligations 

The proposed regulations will provide guidance under section 163(e)(5) and (i) relating to the determination of whether a debt instrument is an applicable high yield discount obligation (AHYDO), and the application of the special rules for original issue discount on AHYDOs.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 163(i)(5)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-126047-16 (NPRM) Drafter attorney: Michael Y. Chin (202) 317-6842 Reviewer attorney: Steven Harrison (202) 317-6842 Treasury attorney: N/A CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael Y. Chin
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6842
Fax:855 574-9023