Why would taxpayers generally prefer the tax treatment of market discount to the treatment of original issue

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Why would taxpayers generally prefer the tax treatment of market discount to the treatment of original issue discount on corporate bonds?

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McGraw-Hill's Taxation Of Individuals

ISBN: 9781259729027

2017 Edition

Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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