Debt Instruments
Not on the OID List(p3)

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.