Assertion: debt instrument's oid | /r/AtLocation | income
Facets:
Source sentences:
text: In general, increase your basis in a contingent payment debt instrument by the OID included in income.
text: If you purchased a stripped bond or coupon after July 1, 1982, and before 1985, and you held that debt instrument as a capital asset during any part of a calendar year, you must figure the OID to be included in income using a constant yield method.
text: If you purchased a stripped bond or coupon (other than a stripped inflation-indexed debt instrument) after 1984, and you held that debt instrument during any part of a calendar year, you must figure the OID to be included in income using a constant yield method.
text: If the stripped bond or coupon is an inflation-indexed instrument, you must figure the OID to be included in income using the discount bond method described in Regulations section 1.1275-7(e).