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

Proposed regulation, not in force. REG-118784-18, 84 FR 54068, published 2019-10-09 <https://www.federalregister.gov/documents/2019/10/09/2019-22042/guidance-on-the-transition-from-interbank-offered-rates-to-other-reference-rates>. Interprets 26 U.S.C. § 1271.

Par. 6. Section 1.1271-0 is amended by adding a reserved entry for § 1.1275-2(l) and by adding entries for § 1.1275-2(m) to read as follows:

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