问题如下：
Assuming that there is a company in America where has the original issue discount (OID) tax provision in its tax code. One day, this company issues a 15-year zero-coupon bond with the $2,000 par value. An investor decides to buy it and pays $1,250 for this bond. Suppose he holds it until the maturity date, which of the following is least likely to be true?
选项：
A.Every year the investor needs to report $50 as his interest income for tax purpose.
B.The original issue discount was $750 when he buys this bond.
C.The capital gain is $750 at maturity.
解释：
C is correct.
According to the original issue discount tax provision, the capital gain which is the difference between the price and the par value needs to be average amortized in every tax year’s interest income until the maturity date. So, in this case, the capital gain is $2,000- 1,250 = $750, and needs to be average amortized for 15 years, it means each tax year’s amount is $750/15 = $50. The investor still needs to pay $1250 for this bond at the beginning without reducing the capital gain. So, C is least likely to be true.
还是没有理解这道题，我觉得只能说最后到maturity的时候，没有capital gain tax，因为amortize到每年计算interest income tax了，但是到期的capital gain仍然是750，不能说到期的capital gain是0.
