# Prop. Treas. Reg. § 1.1271-0: Original issue discount; effective dates; table of contents.

Proposed regulation, not in force. REG-125237-00, 66 FR 2852, published 2001-01-12 <https://www.federalregister.gov/documents/2001/01/12/01-271/debt-instruments-with-original-issue-discount-annuity-contracts>. Interprets 26 U.S.C. § 1271.

Par. 2. Section 1.1271-0 is amended by adding entries for paragraphs (k) through (k)(3) to § 1.1275-1 to read as follows:

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