form 1099-OID

form 1099-OID
гос. фин., амер. форма 1099 для первоначального эмиссионного дисконта* (форма, содержащая информацию о размере дисконта и подлежащих уплате налогах; направляется эмитентами дисконтных ценных бумаг в налоговые органы и покупателям данных бумаг)

Англо-русский экономический словарь.

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