Constant Yield Method

0.01 sec.

Constant yield method

Allocation of annual interest on a zero-coupon security for income tax use.

A way to calculate the yield on a discount bond or zero-coupon bond for tax purposes. The constant yield method usually results in a lower tax liability but is often more difficult to calculate. One may choose to use the constant yield method or the ratable accrual method when one buys the bond. Afterward, however, one must continue to use the same method until the bond matures or becomes sold.

Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content.

?Page tools

Printer friendly
Cite / link

Feedback
Add definition

Mentioned in	?		References in periodicals archive	?		Financial browser	?		Full browser	?
No references found			0025 X 5 years), X must allocate the OID to each year based on the constant yield method described in Regs. Capitalizing and amortizing debt issuance costs by Yanchisin, Helen / The Tax Adviser Issuers could amortize the discount on a straight-line basis rather than by the constant yield method. An explanation of underwriting spread differentials on complex ... by Becker, Michael W.; Long, Michael S. / Financial Management Taxpayers currently accounting for stated interest on short-term consumer loans under the Rule of 78s method may automatically change to the constant yield method under the general automatic method change procedures of Rev. Updated and revised mass automatic accounting method procedure issued by Ottley, Curtis / The Tax Adviser			Consolidated Mortgage Consolidated Mortgage Bond Consolidated Quotation System Consolidated Tape Consolidated Tax Return consolidation Consolidation de la dette consolidation loan Consolidation Service Consorcio Consorcio asegurador de emisiones Consorcio colocador Consortium Consortium Bank Consortium Banks constant Constant Currencies Constant Dollar Constant dollar accounting Constant Dollar Plan Constant Dollars Constant Maturity Constant Maturity Swap Constant Proportion Portfolio Insurance Constant Ratio Plan Constant Yield Method Constant-Dollar Plan Constant-growth model Construccion de carteras constructed wetlands construction allowance construction contract Construction Financing construction loan construction to permanent loan Constructive Dividend constructive eviction constructive fraud Constructive Insider constructive notice constructive possession constructive receipt Constructive Sale Rule Consu Consular Invoice Consulenza Consumatore Consumed-Income Tax Consumer Advisory Council Consumer Class Consumer Confidence Index			Constant visual observation Constant Voltage Constant Voltage Constant Frequency Constant Voltage Source Constant Voltage Transformer Constant Volume Air Handling Unit Constant Volume Balloon Constant Volume Box Constant Volume Combustion Apparatus Constant Volume Gas Thermometer Constant Volume Sampler Constant Volume Sampling constant volume system Constant Wattage Autotransformer Constant Wear Garment Constant weight code Constant Weight No Fins Constant Weight Uniflex Steel Constant Weight Vector Constant Width Slot Antenna Constant with Temperature Constant Work in Process Constant Year Dollars Constant Yield Control Law Constant Yield Method Constant Yield Tax Rate Constant, Benjamin Constant, Paul Henri Benjamin, baron d'Estournelles de constant-amplitude recording Constant-Amplitude Zero Auto-Correlation Constant-Amplitude, Constant-Frequency constant-angle fringes constant-bandwidth analyzer constant-bandwidth filter constant-conductance network constant-current characteristic constant-current dc potentiometer constant-current electrolysis constant-current filter constant-current generator constant-current modulation constant-current source constant-current supply constant-current titration constant-current transformer Constant-Depth Film Fermenter constant-deviation fringes constant-deviation prism constant-deviation spectrometer

Financial Dictionary

Free Tools:	For surfers: Free toolbar & extensions \| Word of the Day \| Help For webmasters: Free content \| Linking \| Lookup box \| Double-click lookup

Disclaimer
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.