CFR 26-1.6049-2015
国内税收. 第1部分:所得税. 第1.6049节:1-10T.

Internal revenue. Part1:Income taxes. Section1.6049:1-10T.

CFR 26-1.6049-2015 发布历史

(a) Interest subject to reporting requirement. For purposes of §§1.6049–4, 1.6049– 6 and this section, except as provided in paragraph (b) of this section, the term ‘‘interest’’ means: (a) General rule. Notwithstanding §1.6049–5(f), for a debt instrument acquired on or after January 1, 2014, if a broker (as defined in §1.6045–1(a)(1)) is required to file a statement for the debt instrument under §1.6049–6, the broker generally must report any bond premium (as defined in §1.171–1(d)) or acquisition premium (as defined in §1.1272–2(b)(3)) for the calendar year. This section, however, only applies to a debt instrument that is a covered security as defined in §1.6045–1(a)(15). (a) In general. For purposes of section 6049, a payor (as defined in §1.6049– 4(a)(2)) of original issue discount (OID) on a tax-exempt obligation (as defined in section 1288(b)(2)) is required to report the daily portions of OID on the obligation as if the daily portions of OID that accrued during a calendar year were paid to the holder (or holders) of the obligation in the calendar year. The amount of the daily portions of OID that accrues during a calendar year is determined as if section 1272 and §1.1272–1 applied to a tax-exempt obligation. Notwithstanding any other rule in section 6049 and the regulations thereunder, a payor must determine whether a tax-exempt obligation was issued with OID and the amount of OID that accrues for each relevant period. As prescribed by section 1288(b)(1), OID on a tax-exempt obligation is determined without regard to the de minimis rules in section 1273(a)(3) and §1.1273–1(d).

CFR 26-1.6049-2015由US-CFR-file 发布于 2015，并于 2015 实施。

CFR 26-1.6049-2015 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.6049-2015的历代版本如下：

• 2014年 CFR 26-1.6049-2014 国内税收. 第1部分:所得税. 第1.6049节:1-10T.
• 2015年 CFR 26-1.6049-2015 国内税收. 第1部分:所得税. 第1.6049节:1-10T.
• 2014年03月06日 CFR 26-1.6049-4T-2013 国内税收. 第1部分:所得税(继续). 第1.6049-4T节:在1982年12月31日以后所支付的利息和原始发行折扣,包括在内的总收入的反馈信息(临时).
• 2014年03月06日 CFR 26-1.6049-5T-2013 国内税收. 第1部分:所得税(继续). 第1.6049-5T节:1982年12月31日以后的利息和原始发行折扣报告(临时).
• 2013年04月18日 CFR 26-1.6049-9T-2013 国内税收. 第1部分:所得税(继续). 第1.6049-9T节:2014年1月1日之后的报告债务保险费主题(临时).

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标准号

CFR 26-1.6049-2015

发布日期

2015年

实施日期

2015年

废止日期

无

中国标准分类号

A02

发布单位

US-CFR-file

适用范围

(a) Interest subject to reporting requirement. For purposes of §§1.6049–4, 1.6049– 6 and this section, except as provided in paragraph (b) of this section, the term ‘‘interest’’ means: (a) General rule. Notwithstanding §1.6049–5(f), for a debt instrument acquired on or after January 1, 2014, if a broker (as defined in §1.6045–1(a)(1)) is required to file a statement for the debt instrument under §1.6049–6, the broker generally must report any bond premium (as defined in §1.171–1(d)) or acquisition premium (as defined in §1.1272–2(b)(3)) for the calendar year. This section, however, only applies to a debt instrument that is a covered security as defined in §1.6045–1(a)(15). (a) In general. For purposes of section 6049, a payor (as defined in §1.6049– 4(a)(2)) of original issue discount (OID) on a tax-exempt obligation (as defined in section 1288(b)(2)) is required to report the daily portions of OID on the obligation as if the daily portions of OID that accrued during a calendar year were paid to the holder (or holders) of the obligation in the calendar year. The amount of the daily portions of OID that accrues during a calendar year is determined as if section 1272 and §1.1272–1 applied to a tax-exempt obligation. Notwithstanding any other rule in section 6049 and the regulations thereunder, a payor must determine whether a tax-exempt obligation was issued with OID and the amount of OID that accrues for each relevant period. As prescribed by section 1288(b)(1), OID on a tax-exempt obligation is determined without regard to the de minimis rules in section 1273(a)(3) and §1.1273–1(d).