Modifications of Debt Instruments

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 TD 8675 RIN 1545-AR04

TITLE: Modifications of Debt Instruments

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations relating to the modification of debt instruments. The regulations govern when a modification is treated as an exchange of the original debt instrument for a modified instrument. The regulations provide needed guidance to issuers and holders of debt instruments.

DATES: These regulations are effective September 24, 1996. For dates of applicability of these regulations, see 1.1001-3(h).

FOR FURTHER INFORMATION CONTACT: Thomas J. Kelly, (202) 622-3930 (not a toll-free number).

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