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Federal Register (IRS) · Nov 19, 2025

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

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Agency Information Collection Activities; Comment Request on Debt Instruments.... General industry update.

Summary

[Notice] 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.

Classification

Category: backgroundPriority: informationalReason: General tax news

Affected Groups

All tax practitioners

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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