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.
我有点不太理解题目意思