Publication 1212 - List Of Original Issue Discount Instruments - Department Of Treasury - 2002
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16Publication 1212
Contents
Cat. No. 61273T
Important Change . . . . . . . . . . . . . . . . 2
Department
List of Original
of the
Important Reminder . . . . . . . . . . . . . . . 2
Treasury
Issue Discount
Introduction . . . . . . . . . . . . . . . . . . . . . 2
Internal
Revenue
Definitions . . . . . . . . . . . . . . . . . . . . . . 2
Service
Instruments
Information in the OID List . . . . . . . . . . 3
Debt Instruments Not on the OID
List . . . . . . . . . . . . . . . . . . . . . . . . 3
For use in preparing
Information for Brokers and Other
Middlemen . . . . . . . . . . . . . . . . . . . 3
2002
Short-Term Obligations
Returns
Redeemed at Maturity . . . . . . . . . 3
Long-Term Debt Instruments . . . . . . . 4
Certificates of Deposit . . . . . . . . . . . . 4
Bearer Bonds and Coupons . . . . . . . . 4
Backup Withholding . . . . . . . . . . . . . 4
Information for Owners of OID
Debt Instruments . . . . . . . . . . . . . . 5
Form 1099 – OID . . . . . . . . . . . . . . . 6
How To Report OID . . . . . . . . . . . . . 6
Figuring OID on Long-Term Debt
Instruments . . . . . . . . . . . . . . . . 6
Figuring OID on Stripped
Bonds and Coupons . . . . . . . . . . 12
How To Get Tax Help . . . . . . . . . . . . . . 14
Explanation of Section I Column
Headings . . . . . . . . . . . . . . . . . . . . 16
Section I – A: Corporate Debt
Instruments Issued Before 1985 . . . 17
Section I – B: Corporate Debt
Instruments Issued After 1984 . . . . . 19
Section I – C: Inflation-Indexed
Debt Instruments . . . . . . . . . . . . . . 61
Section II: Stripped Components
of U.S. Treasury and
Government-Sponsored
Enterprises . . . . . . . . . . . . . . . . . . 62
Section III – A: Short-Term U.S.
Treasury Bills . . . . . . . . . . . . . . . . 64
Section III – B: Student Loan
Marketing Association . . . . . . . . . . 66
Section III – C: Federal Home Loan
Banks . . . . . . . . . . . . . . . . . . . . . . 71
Section III – D: Federal National
Mortgage Association . . . . . . . . . . . 77
Section III – E: Federal Farm Credit
Banks . . . . . . . . . . . . . . . . . . . . . . 83
Section III – F: Federal Home Loan
Mortgage Corporation . . . . . . . . . . . 89
Section III – G: Federal
Agricultural Mortgage
Corporation . . . . . . . . . . . . . . . . . . 95
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial