Assertion: debt instrument | /r/HasAspect | market discount
Facets:
Source sentences:
text: A debt instrument you purchased after the date of original issue may have premium, acquisition premium, or market discount.
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.