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Index of Publication 1212 - Guide to Original Issue Discount (OID) InstrumentsTOC
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A
Accrual period, Accrual period.
Acquisition premium, Acquisition premium.
Adjusted issue price, Adjusted issue price.
Assistance, See: Tax help
B
Backup withholding, Backup Withholding
Bearer bonds and coupons, Bearer Bonds and Coupons
C
Certificates of deposit, Certificates of Deposit
Comments and suggestions, Comments and suggestions.
Contingent payment debt instruments, Contingent Payment Debt Instruments
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 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
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).
E
Electronic payee statements, Electronic payee statements.
F
Form 1099-OID, Form 1099-OID.
Free tax services, How To Get Tax Help
H
Help, See: Tax help
I
Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments
Information for brokers and other middlemen, Information for Brokers and Other Middlemen
Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments
Issue price, Issue price.
Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments.
L
Long-term debt instruments, Long-Term Debt Instruments
M
Market discount, Market discount.
More information, See: Tax help
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
P
Premium, Premium.
Publications, See: Tax help
Q
Qualified stated interest, Qualified stated interest.
R
REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements.
S
Section I, Section I.
Section II, Section II.
Section III, Section III.
Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity
Stated redemption price at maturity, Stated redemption price at maturity.
Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons
Suggestions, Comments and, Comments and suggestions.
T
Taxpayer Advocate, Taxpayer Advocate Service.
Y
TOC