Publication 1212, Guide to Original Issue Discount (OID) Instruments
The purpose of this publication is:
- to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required, and
- to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns..
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