the difference between the stated redemption
price at maturity (if
greater than one year) and the issue
price of a fixed income security attributable to the selected tax year; NOTE: Tax reporting of OID obligations is complex; if acquisition or bond premium is paid during the
purchase, or if the obligation is a stripped bond or stripped coupon, the investor must compute the proper amount of OID; refer to IRS Publication 1212, List of
Original Issue Discount Instruments, to calculate the correct OID