NO.PZ2023010301000004
问题如下：
An investor in a country with an original issue discount tax provision purchases a 20-year pure discount bond. If the investor plans to hold the bond until maturity. The investor will most likely report:
选项：
A.
a capital gain at maturity.
B.
a tax deduction in the year the bond is purchased.
C.
taxable income from the bond every year until maturity.
解释：
Correct Answer: C
The original issue discount tax provision requires the investor to include a prorated portion of the original issue discount in his taxable income every tax year until maturity. The original issue discount is equal to the difference between the bond's par value and its original issue price.
A is incorrect because the original issue discount tax provision allows the investor to increase his cost basis in the bond so that when the bond matures, he faces no capital gain or loss.
B is incorrect because the original issue dis-count tax provision does not require any tax deduction in the year the bond is purchased or afterwards.
A为什么错呢，没理解
