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original issue discount

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

October 4, 2026October 4, 2026 by Bruno M.

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

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.

Categories Market Education Tags bond investing, de minimis rule, debt capital markets, fixed income basics, original issue discount, phantom tax

Zero-Coupon Bonds: How STRIPS Work, Pricing Math, and Taxes

September 22, 2026 by Bruno M.

AI-generated editorial image: A fountain pen and bond document on a minimalist wooden desk in soft morning light.

Learn how zero-coupon bonds and Treasury STRIPS work, how their pricing and duration are calculated, and how IRS phantom tax rules apply to OID.

Categories Market Education Tags bond pricing math, capital markets, investing basics, original issue discount, treasury strips, zero-coupon bonds

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