26 CFR §1.6049(d)-5T — (d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

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—

(a)A bank certificate of deposit (without regard to whether the broker or middleman sold the certificate of deposit to the owner), or
(b)Any other original issue discount debt instrument that is specified by the Commissioner,