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TREAS/IRS RIN: 1545-BN85 Publication ID: Spring 2019 
Title: Limitation on Bond Repurchase Premium Deduction on Convertible Debt 

The proposed regulations will revise the guidance under section 249 of the Internal Revenue Code relating to the limitation on the deduction for bond repurchase premium on convertible debt.

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: 26 CFR 1.249-1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  07/00/2019 
Additional Information: REG-127325-15 (NPRM) Drafter attorney: Charles Culmer (202) 317-6945 Reviewer attorney: Mark Erwin (202) 317-3900 Treasury attorney: N/A CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Charles W. Culmer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3960