| Pub. 1212, Guide to Original Issue Discount (OID) Instruments |
2007 Tax Year |
D
- Debt instrument, Debt instrument.
- Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984
- Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985
- Debt 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, 1982
- Debt instruments issued after 1984, Debt Instruments Issued After 1984
- Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985
- Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982
- Debt instruments not on the OID list, Debt Instruments Not on the OID List
- Debt Instruments on the OID list, Debt Instruments on the OID List
- Debt instruments:
-
- Long-term, Long-Term Debt Instruments
- Short-term, Short-Term Obligations Redeemed at Maturity
- Definitions, 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).
O
- OID list, Debt Instruments on, Debt Instruments on the OID List
- OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments
- OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons
- OID, 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
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