de minimis rule Archives - Equity Capital Market

Original Issue Discount (OID) Explained: Rules, Math, and Taxes

October 4, 2026October 4, 2026 by Bruno

$AI-generated editorial image: A restrained executive desk with leather-bound debt debentures, vintage fountain pen, and financial reference documents under soft morning window light.$

Learn how Original Issue Discount (OID) works, how the IRS de minimis threshold is calculated, and how phantom tax rules apply to discounted debt securities.