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Federal forms, ICRs, and supporting documents

OMB control number

TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market

OMB 1545-1353 ยท TREAS/IRS.

OMB 1545-1353

This document contains regulations relating to the tax treatment of debt instruments with original issue discount and the imputation of interest on deferred payments under certain contracts for the sale or exchange of property and determining when property is traded on an established market for purposes of determining the issue price of a debt instrument. The regulations provide needed guidance to holders and issuers of debt instruments.

The latest form for TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; TD 9599: Property Traded on an Established Market expires 2026-04-30 and can be found here.

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 Extension without change of a currently approved collection 2026-02-27
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 Extension without change of a currently approved collection 2003-02-06
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 Extension without change of a currently approved collection 1997-01-09
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 No material or nonsubstantive change to a currently approved collection 1996-05-29
Approved without change
 Revision of a currently approved collection 1993-12-16
Approved with change
 No material or nonsubstantive change to a currently approved collection 1993-08-24
Approved without change
 New collection (Request for a new OMB Control Number) 1992-12-04
OMB Details

TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property

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