Assertion: debt instrument | /r/HasProperty | covered security
Facets:
value: under regulations section
type: OTHER
Source sentences:
text: If your debt instrument is a covered security under Regulations section 1.6045-1(a)(15), you may not have to refigure the OID if your broker reported a net adjusted amount of OID in box 1 or box 8, as applicable, that reflects the adjustment of OID by the amortized acquisition premium.
text: If your debt instrument is a covered security under Regulations section 1.6045-1(a)(15), market discount, acquisition premium, or premium is reported in box 5, 6, or 10 of Form 1099-OID, respectively.
text: If your debt instrument is a covered security under Regulations section 1.6045-1(a)(15), market discount, acquisition premium, or premium is reported in box 5, 6, or 10 of Form 1099-OID, respectively.
text: If your debt instrument is a covered security under Regulations section 1.6045-1(a)(15), your broker may either report the acquisition premium amortization adjustment amount in box 6 or may report a net amount of OID in box 1 or box 8, as applicable, that reflects the adjustment of OID by the amortized acquisition premium.
text: If your debt instrument is a covered security under Regulations section 1.6045-1(a)(15), your broker may either report the acquisition premium amortization adjustment amount in box 6 or may report a net amount of OID in box 1 or box 8, as applicable, that reflects the adjustment of OID by the amortized acquisition premium.
text: If your debt instrument has market discount that you choose to include in income currently and if the debt instrument is a covered security under Regulations section 1.6045‐1(a)(15), the market discount includible in income is reported in box 5 of Form 1099‐OID.
text: If your debt instrument is a covered security under Regulations section 1.6045-1(a)(15), you may not have to refigure the OID if your broker reported a net adjusted amount of OID in box 1 or box 8, as applicable, that reflects the adjustment of OID by the amortized acquisition premium.
text: If the debt instrument is a covered security, your broker also is required to report the adjusted basis of the debt instrument (and whether any gain or loss is short-term, long-term, or ordinary) to you and the IRS.
text: The following frequently asked questions and answers relate to the reporting of the adjusted basis of a debt instrument that is a covered security.
text: In general, a debt instrument acquired on or after January 1, 2014, is a covered security if the debt instrument provides for a fixed yield and a fixed maturity date.
text: §1.6045-1(n)(2) for the specific requirements to determine if a debt instrument is a covered security beginning in 2014.
text: §1.6045-1(n)(3) for the specific requirements to determine if a debt instrument is a covered security beginning in 2016):