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12412Stated Interest and OID on a Variable Rate Debt Instrument That Provides

12411Qualified Stated Interest Defined

12410Stated Redemption Price at Maturity for Obligation Issued as Part of Inve

12409Stated Redemption Price at Maturity Defined

12408Original Issue Discount (OID) Defined

12407Debt Instruments Subject to Current Inclusion of OID Rules

12406Modifications of Debt Instruments That Defer Payments

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12403Holders Excepted From the OID Current Inclusion Rule

12401Current Inclusion of Original Issue Discount as Interest Income

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