Examlex
Increasing the atmospheric concentration of which of the following gases would contribute to global warming?
Original Issue Discount
Refers to the discount from the par value at which a bond or other debt instrument is issued, resulting in a difference that is treated as tax-exempt or taxable interest over the life of the bond.
OID
Original Issue Discount, the difference between the original issue price of a bond and its par value, which is treated as interest by the IRS.
Computed
Refers to the result obtained after performing a mathematical calculation or processing data using a computer.
Taxpayer Report
An official document or filing that a taxpayer submits to the tax authorities detailing income, expenses, and other relevant tax information.
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