Original issue discount.

(iii) Original issue discount. The rules described in 1.1441-2(b)(3)(ii) for determining when an amount representing original issue discount is subject to withholding for chapter 3 purposes apply for purposes of determining when original issue discount from sources within the United States is U.S. source FDAP income.

Source

26 CFR § 1.1473-1


Scoping language

None
Is this correct? or