Investment and Finance

De minimis tax rule for Treasury Bonds bought at discount

Hello, I know De Minimis rule applies for Municipal Bonds but does it also apply to Treasuries or Corporate Bonds that are bought at a discount below De Minimis? For example, 6 year 3.25% coupon treasury bought at 95.5, which is below 98.5 de minimis price. Would there be a capital gain tax on the appreciation from 95.5 to 100 at maturity or if sold prior? Thank you. Tim

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