The Latham OID Threshold Calculator was designed to help investment banks seeking to add incremental debt determine the standard de minimis threshold with the same terms as an outstanding loan. The ...

What Is Form 1099-OID: Original Issue Discount? Form 1099-OID: Original Issue Discount is an Internal Revenue Service (IRS) form that taxpayers receive if their taxable income for the year ...

Because brokers commented about the difficulties with this rule and the IRS recognized that most customers did not make the election, brokers may not take into account any election to treat all ...

No adjustment is made for the value of the conversion feature of a bond convertible into stock or another debt instrument of the issuer or a related party in calculating the bond’s issue price ...