§ 1.171-1T - Bond premium (temporary).

Latest version.

(a) through (f) Example 1 [Reserved] For further guidance, see § 1.171-1(a) through (f) Example 1.

(iii) Effective/applicability date. This Example 2 applies to bonds acquired on or after July 6, 2011.

(g) Expiration date. The applicability of this section expires on or before July 1, 2014.

                    
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