Assertion: debt instrument's oid | /r/HasProperty | significant
Facets:
Source sentences:
text: For purposes of section 163(i)(2), which defines significant OID, the issuer's choice of accrual periods to determine OID accruals is used to determine whether a debt instrument has significant OID.
text: Section 163(e)(5) affects an issuer's OID deductions for certain high yield debt instruments that have significant OID.