# T.D. 8674: Debt Instruments With Original Issue Discount; Contingent Payments; Anti-Abuse Rule Final rule. 1996-06-14 · Treasury · IRS · 61 FR 30133. Source: . This document contains final regulations relating to the tax treatment of debt instruments that provide for one or more contingent payments. This document also contains final regulations that treat a debt instrument and a related hedge as an integrated transaction. In addition, this document contains amendments to the original issue discount regulations, and finalizes the anti-abuse rule relating to those regulations. The final regulations in this document provide needed guidance to holders and issuers of contingent payment debt instruments.