Robuta

https://thelawdictionary.org/original-issue-discount-oid/
The size of the discount at the time of the bonds issuing.
original issue discountoid
https://www.irs.gov/es/forms-pubs/advance-release-of-2024-original-issue-discount-oid-tables
Advance release of 2024 original issue discount (OID) tables which include information received January through December 2024.
original issue discountadvancereleaseoidtables
https://www.irs.gov/forms-pubs/original-issue-discount-oid-tables
The Internal Revenue Service has released the advance OID tables for 2023.
original issue discountfinal releaseoidtablesinternal
https://www.irs.gov/zh-hant/forms-pubs/advance-release-of-2024-original-issue-discount-oid-tables
Advance release of 2024 original issue discount (OID) tables which include information received January through December 2024.
original issue discountadvancereleaseoidtables
https://www.irs.gov/publications/p1212
original issue discountpublicationguideoid