NO.PZ2023090201000008
问题如下：
Ted is an investor domiciled in a country with an original issue discount tax provision. He purchases a zero-coupon bond at a deep discount to par value with the intention of holding the bond until maturity. At maturity, he will most likely face:
选项：
A.a capital gain.
B.neither a capital loss nor gain.
C.a capital loss.
解释：
B is correct. An original issue discount tax provision allows the investor to increase the cost basis of the bond, so when the bond matures, the investor faces no capital gain or loss.
老師好 - 我理解的 OID 的意思是 即使bond 有 capital gain or loss 產生 OID也可以 exempt bondholder pay capital gain 產生的tax
但這道題似乎問的是bond 本身是否 有CG or CL並未涉及到tax
既然bondholder 折價買到bond 難道 這個本身不是一個 capital gain嗎？
是我理解錯了？
謝謝
