Table of Contents

• Publication 1212 - Introductory Material
  • What's New
  • Photographs of Missing Children
  • Introduction
  • Useful Items - You may want to see:
• Publication 1212 - Main Contents
  • Definitions
  • Debt Instruments on the OID List
  • Debt Instruments Not on the OID List
  • Information for Brokers and Other Middlemen
    • Short-Term Obligations Redeemed at Maturity
    • Long-Term Debt Instruments
    • Certificates of Deposit
    • Bearer Bonds and Coupons
    • Backup Withholding
  • Information for Owners of OID Debt Instruments
    • Exceptions.
    • Adjustment for premium.
    • Adjustment for acquisition premium.
    • Adjustment for market discount.
    • Form 1099-OID
    • How To Report OID
    • Figuring OID on Long-Term Debt Instruments
    • Figuring OID on Stripped Bonds and Coupons
  • How To Get Tax Help
    • Low income tax clinics (LITCs).
• Index