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\u182\'3f 12410.Stated redemption price at maturity for obligation..., 33A Am. Jur.
2d...
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\u169\'3f 2019 Thomson Reuters. No claim to original U.S. Government Works.
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33A Am. Jur. 2d Federal Taxation \u182\'3f 12410
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American Jurisprudence, Second Edition
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|
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January 2019 Update
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Federal Taxation
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\u182\'3f 12000. Income\u8212\'3fTaxable and Exempt
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\u182\'3f 12400. Original Issue Discount (OID) as Taxable Interest.
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Original Issue Discount (OID)
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\u182\'3f 12410. Stated redemption price at maturity for obligation issued as part
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References
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If an obligation is issued as part of an investment unit that includes an option,
security, or other property, the obligation\rquote s stated redemption price at
maturity is, for OID purposes (
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), the amount payable, on maturity, in respect of the obligation. It doesn\rquote t
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under a repurchase agreement or option to buy or sell the option, etc.
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For issue price, see
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\u182\'3f 12434
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\u169\'3f 2019 Thomson Reuters. 33-34B \u169\'3f 2019 Thomson Reuters/RIA. No Claim
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Reg. \u167\'3f 1.1232-3(b)(1)(iii).
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