... and the arguments, seeAccounting Research Bulletin No. 2, Unamortized Discount and RedemptionPremium on Bonds Refunded (1939), and its Supplement, No. i8 (1942).19 H.R. Hatfield, T. H. Sanders, ... premium and discount on originalissues is substantially the same for both tax and business ac-counting, except in the case of a premium on bonds issued be-fore March i, 1913. But the tax rules ... Bulletins 2andiS.This PDF is a selection from an out-of-print volume from the NationalBureau of Economic ResearchVolume Title: Taxable and Business IncomeVolume Author/Editor: Dan Throop Smith and...