Treasury Regulations · 26 CFR
§ 1.6049(d)-5T. Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6049(d)
Cite as 26 CFR § 1.6049(d)-5T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 17, 1986 by T.D. 8109
- Last amended
- March 6, 2014 by T.D. 9658
- Issued under
- 26 U.S.C. § 6049(d)
- Length
- 240 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
For purposes of § 1.6049-5 (c), relating to original issue discount treated as interest subject to reporting, on and after January 1, 1986, a payor who is a broker or middleman holding as a nominee—
must determine whether that obligation is one that was issued at a discount and the amount of discount that is includible in the income of the owner. However, before January 1, 1987, reporting is required only with respect to certificates of deposit (or any such other obligations) held by a broker or middleman as a nominee on or after June 1, 1986, that were sold by the broker or middleman (whether for the broker's account or as an agent of the issuer) to the owner. The preceding two sentences do not apply to certificates of deposit (or any such other obligations) held on or after January 1, 1986, but disposed of before June 1, 1986; reporting requirements with respect to such certificates of deposit (or any other such obligations) shall be determined under the provisions of § 1.6049-5 (c) as in effect immediately prior to publication of this § 1.6049-5T.
[T.D. 8109, 51 FR 45106, Dec. 17, 1986. Redesignated by T.D. 9658, 79 FR 12800, Mar. 6, 2014]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9658 (79 FR 12800)
- Issued by T.D. 8109 (51 FR 45106)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983.
- § 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
- § 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
- § 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982.
- § 1.6049(d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
- § 1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
- § 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations.
- § 1.6049-8 Interest and original issue discount paid to certain nonresident aliens.
- § 1.6049-9 Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.