Versions of 26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person on LawServer 2024 26 CFR 1.163-12 – Deduction of original issue discount on instrument held by related foreign person 2023 26 CFR 1.163-12 – Deduction of original issue discount on instrument held by related foreign person 2022 26 CFR 1.163-12 – Deduction of original issue discount on instrument held by related foreign person 2021 26 CFR 1.163-12 – Deduction of original issue discount on instrument held by related foreign person 2015 26 CFR 1.163-12 – Deduction of original issue discount on instrument held by related foreign person 2014 26 CFR 1.163-12 – Deduction of original issue discount on instrument held by related foreign person 2010 26 CFR 1.163-12 – Deduction of original issue discount on instrument held by related foreign person 2009 26 CFR 1.163-12 – Deduction of original issue discount on instrument held by related foreign person