OID

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OID

See: Original issue discount debt

Original Issue Discount

The difference between a bond's face value and the amount for which it is sold by the issuer. Many bonds, especially those with low interest rates, are issued at a price less than par in order to entice buyers. Generally, the lower the interest rate, the greater the original issue discount, with zero-coupon bonds having the largest. Short of default, the original issue discount is a guaranteed profit for a bondholder, as bonds must be redeemed at face value. It is considered a form of interest and may be taxed as such.

OID

See original-issue discount.

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1099-OID Inst 1099-INT and 1099-OID Original Issue Discount Debt Original-Issue Discount Schedule D			In 1997, the Taxpayer Relief Act (TRA) added IRC [section] 1272(a)(6)(C)(iii), which requires taxpayers to treat certain credit card receivables as creating or increasing OID on the pool of credit card loans related to the receivables. What's in their wallet? by Weinstein, Gerald P. / Journal of Accountancy On its 1998 tax return, Capital One filed a Form 3115 to change its method of accounting for interest and OID to apply the provisions of Regs. Tax court denies an impermissible accounting method change by Seelmeyer, Ann; Powers, Kevin / The Tax Adviser The OID rules also follow the hypothetical cash issuance model. Corporate cancellation of indebtedness income and the debt-equity ... by Pratt, Katherine / Virginia Tax Review			Office of Management and Budget Office of Property Disposal Office of Real Property Management Office of Thrift Supervision office park Official Exchange Rate Official Notice of Sale Official Rate Official reserves Official settlements balance Official Statement Official Unrequited Transfer Official Unrequited Transfers Offlake Offre publique d'achat hostile Offset Offset Loan Offshore Offshore Finance Subsidiary Offshore Financial Center Offshore Fund Offshore Mutual Fund OFHEO Oficial de recinto OHLC Chart OID Oil and Gas Drilling Limited Partnership Oil and Gas Income Limited Partnership oil and gas lease OILSR Oishou Okun's Law Old Economy Old Lady of Threadneedle Street Old Sheqel Old-line factoring Oligopolio Oligopoly Oligopsony OM OM Stockholm AB Omani Rial Omega Omitted Dividend omnibus account Omnibus Budget Reconciliation Act of 1993 Omnibus Foreign Trade and Competitiveness Act of 1988 Omnibus Proxy OMR On On a Clean Up			Oich OICI OICK OICK oicks OICL OICM OICMD OICMF OICMP OICMS OICN OICNW OICO OICP OICPSE OICR OICS OICT OICTP OICU812 OICURAQT OICURMT OICW OICWYDT OID OID debt OIDA OIDB OIDC OIDD OIDEL Oidemia Oidemia Oidemia deglandi Oidemia deglandi deglandi Oidemia deglandi stejnegeri Oidemia fusca Oidemia fusca deglandi Oidemia fusca fusca Oidemia fusca stejnegeri Oidemia nigra Oidemia nigra nigra Oidemia perspicillata Oidemia stejnegeri OIDF OIDHACO OIDI oidia oidia oidia oidiomycin oidiophore

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