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OID
(redirected from Original Issue Discount)

    Also found in: Financial 0.02 sec.
AcronymDefinition
OIDObject Identifier (ASN.1)
OIDObject Identifier
OIDOracle Internet Directory (LDAPV3-compliant, hierarchical data repository; Oracle)
OIDOriginal Issue Discount
OIDOf Iets Dergelijks (Dutch: or something like that)
OIDOrganizational Innovation and Deployment (Process Area; Capability Maturity Model Integration)
OIDOnly in Dreams (Weezer song-title)
OIDOther Infant Death
OIDOvine Interdigital Dermatitis
OIDOperator Interface Device (telecommunications)
OIDOperator Input Device
OIDOxford Illustrated Dictionary
OIDoperation order (OPORD) identification (US DoD)
OIDOptimal Inner Decoding
OIDOrganizational, Intermediate, Or Depot
OIDObject to Image Receptor Distance (medical imaging)
OIDOptimal Importance Density


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? References in periodicals archive
2004-33 provides automatic consent procedures for taxpayers to change their method of accounting and treat these credit card late fees as interest that creates or increases the amount of original issue discount on a pool of credit card loans to which the fees relate.
Treasury, IRS guidance on credit card fee income by California CPA
A discount can either be an original issue discount (
Taxation of bond discounts and premiums by Bakale, Anthony / The Tax Adviser
Section 7872 generally provides that a below-market interest rate loan has an original issue discount (OLD) equal to the present value difference between the discounted loan payments, and imputed payments at the applicable federal rate.
IRS ISSUES MARK-TO-MARKET RULING by Units
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