Department of the Treasury on September 1, As of today, no separate filing guidelines for the form are provided by the IRS. Download the document to your desktop, tablet or smartphone to be able to print it out in full. Department of the Treasury U. Form Details: A 4-page form available for download in PDF; Actual and valid for filing taxes; Additional instructions and information can be found on page 3 of the document; Editable, printable, and free; Download a fillable version of IRS Form through the link below or browse more documents in our library of IRS Forms. Rate 4.
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National Library of Australia. Search the catalogue for collection items held by the National Library of Australia. Read more United States. Internal Revenue Service. Form , information return for publicly offered original issue discount instruments. Form , information return for publicly offered original issue discount instruments [electronic resource].
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About Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments
This section provides legending and information reporting requirements intended to facilitate the reporting of OID. The issuer of any such debt instrument must legend the instrument by stating on the face of the instrument that the debt instrument was issued with OID. In addition, the issuer must either -. An issuer may satisfy the requirements of this paragraph b by legending the debt instrument when it is first issued in physical form. Legending is not required, however, before the first holder of the debt instrument disposes of the instrument. Any new physical security that is issued for example , upon registration of transfer of ownership must contain any required legend.
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IRS Form 8281 "Information Return for Publicly Offered Original Issue Discount Instruments"