Criteria used for tax purposes to calculate the annual income tax effects of a zero-coupon bond or other zero-coupon instruments. The constant yield method is explained by IRS Publication 1212, which describes how to find the income tax values, despite the fact that zero-coupon instruments do not have any coupon payments.

Related information about constant yield method:

1. Constant Yield Method Definition | Investopedia
   One of two ways of calculating the accrued discount of bonds that trade in the secondary market. The constant yield method is an alternative to the ratable ...
    
2. Constant Yield Method - Financial Dictionary - The Free Dictionary
   Constant Yield Method. 0.02 sec. Constant yield method. Allocation of annual interest on a zero-coupon security for income tax use. Constant Yield Method ...
    
3. Constant Yield Method: Definition from Answers.com
   method of allocating annual interest on a zero-coupon security for income tax purposes. IRS Publication 1212 explains how to figure taxable interest on.
    
4. What is constant yield method? definition and meaning
   Definition of constant yield method: Criteria used for tax purposes to calculate the ... The constant yield method is explained by IRS Publication 1212, which ...
    
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   Justia - Glossary & Dictionary Constant Yield Method (or Actuarial Method) - Free Legal Information - Laws, Blogs, Legal Services and More.
    
6. OID Calculator Tutorial
   OID securities issued after 7/1/82 are calculated by using the constant yield method. Under the constant yield method. OID (for an accrual period) is The ...
    
7. chapter 14: bond prices and yields - University of California, Berkeley
   Using OID tax rules, the price path of the bond under the constant yield method is obtained by discounting at an 8% yield, simply reducing maturity by one year ...
    
8. Publication 535 (2011), Business Expenses
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