OID. The discount from par value, if any, at the time a bond is issued.
Related information about Original Issue Discount:
- Original issue discount - Wikipedia, the free encyclopedia
Original Issue Discount (OID) is a type of interest that is not payable as it accrues. OID is normally created when a debt, usually a bond, is issued at a discount.
- Original Issue Discount
The following is an overview of the economics and tax considerations regarding Original Issue Discount. For further reference material you may refer to IRS ...
- Original Issue Discount (OID) Definition | Investopedia
The discount from par value at the time that a bond or other debt instrument is issued. It is the difference between the stated redemption price at maturity and the ...
- Attention: - Internal Revenue Service
6 Original issue discount on U.S. Treasury obligations. $ ... Original issue discount (OID) is the excess of an obligation's stated redemption price at maturity over ...
- Original Issue Discount - Financial Dictionary - The Free Dictionary
The difference between a bond's face value and the amount for which it is sold by the issuer. Many bonds, especially those with low interest rates, are issued at a ...
- Original Issue Discount (OID), IRS and Tax
Original Issue Discount (OID) - Find answers about Original Issue Discount (OID) at WorldWideWeb Tax, the first comprehensive IRS Tax Directory on the Web.
- 26 USC § 1273 - Determination of amount of original issue discount ...
The term “stated redemption price at maturity” means the amount fixed by the last modification of the purchase agreement and includes interest and other ...
- Fidelity.com Help - Original Issue Discount
The Original Issue Discount page summarizes original issue discount (OID) obligations for the selected account for the selected tax year. What is original issue ...