Chapter 14 – Bond Prices and Yields
14–49
Short Answer Questions
124. If you are buying a coupon bond between interest paying dates, is the amount you would
pay to your broker for the bond more or less than the amount quoted in the financial quotation
pages? Discuss the differences and how these differences arise.
If you are buying a bond between interest paying dates, you will pay more than the amount
quoted in the financial pages. You will pay that price plus the interest that has accrued since
Difficulty: Easy
125. Discuss the taxation ramifications of zero coupon bonds. How has this taxation
procedure changed over the years? How has this change affected the demand for these
bonds?
The only return on a zero coupon bond is the capital gain realized when the bond is sold.
Initially, the investor was required to pay capital gains tax only when the bond was sold.
However, the IRS later decided that part of this capital gain each year was really imputed
interest and thus now one must pay tax on this imputed interest income (income that the
Difficulty: Moderate