Wyden Proposal Would Impact ETF and Mutual Fund Redemptions-in-Kind and PTPs September 15, 2021 Publications IRS Extends Time Period for Private Activity Bond Telephonic Hearings September 8, 2021 Publications IRS Defers Application of Foreign Partnership Withholding Regs September 2, 2021 Publ...
1099-OIDOriginal Issue DiscountOriginal issue discount, or OID, is the excess of an obligation’s stated redemption price at maturity over its issue price. Any OID is reported on this form and is taxable as interest over the life of the obligation. ...