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
- A certificate of
bond issued by the BMV, after
proper application and approval, in the
amount of $ 30,000 signed by two individuals who own real estate having equity of at least $ 60,000.