Debt Instruments Not on the OID List

The list of debt instruments in this publication does not contain the following items.

• U.S. savings bonds.
• Certificates of deposit and other face-amount certificates issued at a discount, including syndicated certificates of deposit.
• Obligations issued by tax-exempt organizations.
• OID debt instruments that matured or were entirely called by the issuer before 2000.
• Mortgage-backed securities and mortgage participation certificates.
• Long-term OID debt instruments issued before May 28, 1969.
• Short-term obligations, other than the obligations listed in Section III.
• Original issue U.S. Treasury notes and bonds, other than Treasury inflation-indexed securities listed in Section I-C. These debt instruments are direct obligations of the U.S. Government. Generally, they contain either de minimis or no discount at original issue. See U.S. Treasury Bills, Notes, and Bonds in chapter 1 of Publication 550 for more information.
• Debt instruments issued at a discount by states or their political subdivisions.
  These debt instruments are not subject to the OID information reporting rules.
• REMIC regular interests and CDOs.
• Commercial paper and banker's acceptances issued at a discount.
• Obligations issued at a discount by individuals.
• Foreign obligations not traded in the United States and obligations not issued in the United States.
• OID debt instruments for which no information was available or that were issued in late 2000 after publication of this list. These will be included in the next revision of the publication.

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