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accrued market discount |
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Accrued market discount The rise in the market value of a discount bond as it approaches maturity (when it is redeemable at par) and not because of falling market interest rates.
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A
discount on a secondary market acquisition (a market discount), on the
other hand, would, at the taxpayer's option, either be (1) treated
as ordinary income to the extent of accrued market discount at the time
the taxpayer redeems or otherwise disposes of the instrument; or (2)
accrued as interest income ratably over the period he or she holds the
bond. (Since the bonds were
purchased after April 30, 1993, the gain is taxed as ordinary income to
the extent of accrued market discount. |
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