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

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    26 U.S.C. 249   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2020 
Additional Information: REG-127325-15 (NPRM) Drafter attorney: Charles Culmer (202) 317-6945 Reviewer attorney: William E. Blanchard (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
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3960