Assertion: debt instrument's oid | /r/CapableOf | have under the terms of this ruling
Facets:
Source sentences:
text: Under the terms of this ruling, many debt instruments that were previously thought to have current pay interest and, thus, no OID, may now have OID.In determining whether a debt instrument has OID, one looks at the excess of the stated redemption price at maturity over the instrument's issue price.