Nope, 1099 OID is original discount return (such as any instrument you have created), same as our T5008 “Return of Securities Transactions (to the Principal)...
Printed copy · Anthology Volume 9, page 1403Printed copy from The Tender For Law Anthology, Volume 9, page 1403 (printed 13 June 2014). Added by this site; not part of the Facebook export.