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Constant yield method |
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Constant yield method Allocation of annual interest on a zero-coupon security for income tax use. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| Under those rules, unless a taxpayer elects to accrue market discount on a current basis as interest income, the market discount rules treat any gain on the disposition of the bond as ordinary interest income up to the amount of "accrued market discount" determined under either a ratable accrual method or a constant yield method. the OID to each year based on the constant yield method described in Regs. If the amount of OID is not de minimis, the points must be amortized using the constant yield method. |
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