List of Original Issue Discount Instruments

Table of Contents

For Use in Preparing 2001 Returns

• Important Change
• Important Reminder
• Introduction
• Topics and Useful Items
• Definitions
• Information in the OID List
• Debt Instruments Not on the OID List
• Information for Brokers and Other Middlemen
• Information for Owners of OID Debt Instruments
• How To Get Tax Help

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