| http://www.w3.org/ns/prov#value | - date, other than qualified stated interest.If you bought an OID debt instrument at a premium, you generally do not have to report any OID as ordinary income. taxmap/pubs/p550-003.htm#en_us_publink10009994Qualified stated interest.(p14)In general, this is stated interest that is unconditionally payable in cash or property (other than debt instruments of the issuer) at least annually at a fixed rat
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