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https://www.irs.gov/pub/irs-prior/i1120ss3--2006.pdf
...linesOID under the stripped bond rulesmethod of accounting for the 7, 8, or 9
https://www.irs.gov/pub/irs-prior/i1120sm3--2009.pdf
FromOID under the stripped bond rulesmethod of accounting for the Pass-Through
https://www.irs.gov/pub/irs-prior/p535--2003.pdf
...productivity, use, or disposition. The rulesmethod of deducting the cost of business
https://www.irs.gov/pub/irs-prior/p946--1996.pdf
...to use the straight line Special Rulesmethod over the GDS recovery period. There