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Original issue discount

• Is a bond which is sold at a discount to par. It can also be a zero coupon bond. This designation refers to either corporate or treasury bonds. The accretion on these bonds can be subject to taxation even though there is no periodic cash flow.

 
 Embedded terms in definition
 Bond
Cash flow
Cash
Coupon bond
Coupon
Discount
Par
Subject
Treasury bond
Zero coupon bond
 
 Related Terms
 

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