Assertion: debt instrument's amount | /r/PartOf | another person
Facets:
Source sentences:
text: If you receive a Form 1099-OID that includes amounts belonging to another person, see Nominee distributions , later.
text: If you are the holder of an OID debt instrument and you receive a Form 1099-OID that shows your taxpayer identification number and includes amounts belonging to another person, you are considered a "nominee.
text: If you receive a Form 1099-OID that includes amounts belonging to another person, see Nominee distributions , later.