The following calculates the de minimis original issue discount
("OID") threshold for a typical loan or note that is required to
pay regular cash interest at a single customary rate and fixed (or
no) amortization on a quarterly basis. Depending on your specific
situation a result other than as calculated below may be
appropriate. An incremental loan or tack-on note that is issued
with less than de minimis OID and that has the same terms as the
existing debt is generally considered tax fungible with the
outstanding debt.
OID Threshold Calculator / What's New in vUnknown
Updated to target new Android versions