Which of the following statements is true about a zero coupon bond?

A. A zero coupon bond is taxed as a capital gain at the time the bond matures.
B. A zero coupon bond is issued at a substantial discount below its par value.
C. A zero coupon bond is issued at a coupon rate that adjusts for inflation.
D. The interest received every year on a zero coupon bond is taxed as interest income.
E. The discount on the issue of a zero coupon bond is written off over its life in the investor's financial statement.


Answer: B

Business

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