Can I read IRS Publication 1212: OID Debt Instruments on EtoBox?

IRS Publication 1212: OID Debt Instruments is a document available to read on EtoBox.

What is IRS Publication 1212: OID Debt Instruments about?

This document is the 2004 version of IRS Publication 1212 which contains tables listing original issue discount (OID) for various debt instruments. It provides information for taxpayers, brokers, and middlemen on reporting OID and includes sections defining terms and explaining how to calculate OID for different instrument types. Issuers can report errors or omissions in the tables to the IRS. The electronic version on IRS.gov will include the OID tables for the first time.

Language

EN