Excessive Oid
Excessive Oid means:
an original issue discount in excess of 6 points over the applicable federal rate, which is disallowed as a tax deduction. Former IRC (check if this IRC provision is current here) § 163(e)(5)(C).
Excessive Oid means:
an original issue discount in excess of 6 points over the applicable federal rate, which is disallowed as a tax deduction. Former IRC (check if this IRC provision is current here) § 163(e)(5)(C).
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