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Publication 1212 (12/2006), Guide to Original Issue Discount (OID) Instruments
Revised: 12/2006
Table of Contents
Publication 1212 - Introductory Material
What's New
Photographs of Missing Children
Introduction
Useful Items - You may want to see:
Publication 1212 - Main Contents
Definitions
Debt Instruments on the OID List
Debt Instruments Not on the OID List
Information for Brokers and Other Middlemen
Short-Term Obligations Redeemed at Maturity
Long-Term Debt Instruments
Certificates of Deposit
Bearer Bonds and Coupons
Backup Withholding
Information for Owners of OID Debt Instruments
Exceptions.
Adjustment for premium.
Adjustment for acquisition premium.
Adjustment for market discount.
Form 1099-OID
How To Report OID
Figuring OID on Long-Term Debt Instruments
Figuring OID on Stripped Bonds and Coupons
How To Get Tax Help
Low income tax clinics (LITCs).
Index
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