Revised Final Release of 2013 Original Issue Discount (OID) Tables -- 14-MAY-2014
In 2010 FPL Group filed Form 8281 with CUSIP 302570BK1 (BK1). As part of the research, another CUSIP 302570BJ4 (BJ4) was identified as related issuance because it had the same coupon rate and maturity date in the CUSIP database under the same leading 6-digit (issuer ID) provided by Standard and Poor's. It was verified that the 302570BJ4 was paying 2.6% qualified stated interest without any OID income, which is not part of the Form 8281 process. Due to this verification, the Internal Revenue Service removed CUSIP 302570BJ4 from Section I-B of the 2010 - 2013 OID Tables.
There were no calculation adjustments to the previous Internal Revenue Service release of the Final OID Tables, which included information received during November and December of 2013. The following items added remain the same:
Section I-B: 71 Securities;
Section III-A: 28 Treasury Bills;
Section III-D: 10 Short-term Notes; and
Section III-F: 126 Short-term Notes
The 2013 OID tables in Microsoft Word, Excel, and HTML are available upon request at the following email address: Pub1212@irs.gov . Please specify desired format.
Prior year versions of the tables are also available.