Assertion: debt instrument's amount | /r/CapableOf | reflect the offset of oid
Facets:
value: for the year
type: OTHER
Source sentences:
text: Your broker may report either a gross amount of OID in box 1 or box 8, as applicable, and the acquisition premium amortization in box 6, or may report a net amount of OID that reflects the offset of OID by the amount of acquisition premium amortization for the year in box 1 or box 8, as applicable.
text: For a taxable covered security with acquisition premium, box 1 or box 8, as applicable, may show a net amount of OID that reflects the offset of OID by the amount of acquisition premium amortization for the year.
text: Your broker may report either a gross amount of OID in box 1 or box 8, as applicable, and the acquisition premium amortization in box 6, or may report a net amount of OID that reflects the offset of OID by the amount of acquisition premium amortization for the year in box 1 or box 8, as applicable.