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Notice

Agency Information Collection Activities; Comment Request on Debt Instruments With Original Issue Discount (OID); Contingent Payments; Anti-Abuse Rule

Notice and request for comments.

📖 Research Context From Federal Register API

Summary:

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. Currently, the IRS is soliciting comments concerning the burden of information reporting for debt instruments with original issue discount; contingent payments; anti-abuse rule.

Key Dates
Citation: 90 FR 52163
Written comments should be received on or before January 20, 2026 to be assured of consideration.
Comments closed: January 20, 2026
Public Participation

Document Details

Document Number2025-20264
FR Citation90 FR 52163
TypeNotice
PublishedNov 19, 2025
Effective Date-
RIN-
Docket ID-
Pages52163–52164 (2 pages)
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Agencies & CFR References

Agency Hierarchy:
Treasury Department→Internal Revenue Service
CFR References:
None

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