Assertion: debt instrument's amount | /r/HasProperty | sec. 1272(a)(1
Facets:
Source sentences:
text: If the debt instrument is issued with OID, taxpayers should include in their gross income the appropriate amount of accreted OID in “an amount equal to the sum of the daily portions of the original issue discount for each day during the taxable year on which such holder held such debt instrument” (Sec. 1272(a)(1)).