The list of debt instruments discussed earlier does not contain the following items.
- U.S. savings bonds.
- Certificates of deposit and other face-amount certificates issued at a discount, including syndicated certificates of deposit.
- Obligations issued by tax-exempt organizations.
- OID debt instruments that matured or were entirely called by the issuer before the tables were posted on the IRS website.
- Mortgage-backed securities and mortgage participation certificates.
- Long-term OID debt instruments issued before May 28, 1969.
- Short-term obligations, other than the obligations listed in Section III.
- Debt instruments issued at a discount by states or their political subdivisions.
- REMIC regular interests and CDOs.
- Commercial paper and banker's acceptances issued at a discount.
- Obligations issued at a discount by individuals.
- Foreign obligations not traded in the United States and obligations not issued in the United States.
- OID debt instruments for which no information was available or that were issued after mid-October. These will be included in the next revision of the tables on our website at www.irs.gov/formspubs/article/0,,id=109875,00.html.