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