26 CFR § 1 163-3 Deduction for discount on bond issued on or before May 27, 1969. Electronic Code of Federal Regulations e-CFR LII Legal Information Institute

Content Amortization of Bond Discount – Explained Understanding Unamortized Bond Premium What is Amortization of Bond Discount? Amortized Bond Bonds Issued at a Discount Example: Carr Recording Carrying Value of Bond on Financial Statements M Corporation should treat $5,000 ($100,000-$95,000) as the total amount to be amortized over the life of the bonds. Without prejudice … Read more