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.