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OID |
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In 1997, the Taxpayer Relief Act (TRA) added IRC [section] 1272(a)(6)(C)(iii), which requires taxpayers to treat certain credit card receivables as creating or increasing OID on the pool of credit card loans related to the receivables. On its 1998 tax return, Capital One filed a Form 3115 to change its method of accounting for interest and OID to apply the provisions of Regs. The OID rules also follow the hypothetical cash issuance model. |
OID |
Oich OICI OICK OICK oicks OICL OICM OICMD OICMF OICMP OICMS OICN OICNW OICO OICP OICPSE OICR OICS OICT OICTP OICU812 OICURAQT OICURMT OICW OICWYDT OID OID debtOIDA OIDB OIDC OIDD OIDEL Oidemia Oidemia Oidemia deglandi Oidemia deglandi deglandi Oidemia deglandi stejnegeri Oidemia fusca Oidemia fusca deglandi Oidemia fusca fusca Oidemia fusca stejnegeri Oidemia nigra Oidemia nigra nigra Oidemia perspicillata Oidemia stejnegeri OIDF OIDHACO OIDI oidia oidia oidia oidiomycin oidiophore | |||||
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