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OID |
Also found in: Financial, Acronyms | 0.02 sec. |
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(1) (Object IDentifier) A permanent number assigned to an object for storage (persistence). It is typically a long integer, such as 128 bits, that can be computed using various methods to create a unique number. It functions in a similar manner to the way a key field in a relational database record uniquely identifies that record in a table. See UUID and GUID.
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? Mentioned in | ? References in periodicals archive | |
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Exempt OID and bearer bonds: Although it generally has not been possible to issue exempt bonds in bearer form since 1982, older exempt bonds in bearer form may still be in circulation. Secondarily, the lender booked the warrants at a nominal value of $1,000 and the taxpayer did not amortize any OID on the tax returns originally filed. Specifically, the March 1996 GAO's report, entitled "Tax Administration: IRS Can Improve Information Reporting for Original Issue Discount (OID) Bonds," states that the IRS should "work with representatives of the securities industry to develop a means to inform and remind OID bond issues of their responsibility to file Forms 8281. |
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