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    | Pub. 1212, Guide to Original Issue Discount (OID) Instruments | 2006 Tax Year |  This is archived information that pertains only to the 2006 Tax Year. If youare looking for information for the current tax year, go to the Tax Prep Help Area.
 
                     
                     
                     
                     
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                           Debt instrument, Debt instrument.Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons  Purchased After 1984Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985Debt instruments issued after 1954, corporate, Corporate Debt Instruments  Issued After 1954 and  Before May 28, 1969,  and Government Debt Instruments  Issued After 1954
                                 and  Before July 2, 1982Debt instruments issued after 1984, Debt Instruments  Issued After 1984Debt instruments issued after July 1, 1982, Debt Instruments Issued After  July 1, 1982, and Before 1985Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments  Issued After May 27, 1969,  and Before July 2, 1982Debt instruments not on the OID list, Debt Instruments  Not on the OID ListDebt Instruments on the OID list, Debt Instruments  on the OID ListDebt instruments:
                              
                                 Long-term, Long-Term  Debt InstrumentsShort-term, Short-Term Obligations  Redeemed at MaturityDefinitions, Definitions
                              
                                 Accrual period, Accrual period.Acquisition premium, Acquisition premium.Adjusted issue price, Adjusted issue price.Debt instrument, Debt instrument.Issue price, Issue price.Market discount, Market discount.Original issue discount (OID), Original issue discount (OID).Premium, Premium.Qualified stated interest, Qualified stated interest.Stated redemption price at maturity, Stated redemption price at maturity.Yield to maturity, Yield to maturity (YTM). 
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                           OID list, Debt Instruments on, Debt Instruments  on the OID ListOID on long-term debt instruments, figuring, Figuring OID on  Long-Term Debt InstrumentsOID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and CouponsOID, figuring, Figuring OID.
                              
                                 Using section I, Using Section I.Using the income tax regulations, Using the income tax regulations.Original issue discount (OID), Original issue discount (OID).Owners of OID debt instruments, information for, Information for  Owners of OID  Debt Instruments Previous | Index Publications Index | 2006 Tax Help Archives | Tax Help Archives Main | Home |