{"abstract":"This document contains final regulations relating to the information reporting requirements of applicable financial entities for discharges of indebtedness. The final regulations reflect changes to the Internal Revenue Code of 1986 (Code) made by section 13252 of the Omnibus Budget Reconciliation Act of 1993 (the Act). The final regulations affect certain financial institutions and federal executive agencies.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1996/01/04/96-131.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"602","title":26}],"citation":"61 FR 262","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective December 22, 1996.","disposition_notes":null,"docket_ids":["TD 8654"],"dockets":[],"document_number":"96-131","effective_on":"1996-12-22","end_page":271,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/01/04/96-131/information-reporting-for-discharges-of-indebtedness","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-131?publication_date=1996-01-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-01-04/96-131/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":143,"last_updated":"2026-08-26 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-01-04/pdf/96-131.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-01-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/01/04/96-131.txt","regulation_id_number_info":{"1545-AS21":{"issue":"199510","html_url":"https://www.federalregister.gov/regulations/1545-AS21/information-reporting-for-discharges-of-indebtedness","title":"Information Reporting for Discharges of Indebtedness","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199510&RIN=1545-AS21&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-AS21"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-20T22:27:30Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":262,"subtype":null,"title":"Information Reporting for Discharges of Indebtedness","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":61}