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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter P. Capital Gains and Losses |
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Part V. SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS |
| SubPart A. Original Issue Discount |
| § 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments |
| § 1272. Current inclusion in income of original issue discount |
| § 1273. Determination of amount of original issue discount |
| § 1274. Determination of issue price in the case of certain debt instruments issued for property |
| § 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000 |
| § 1275. Other definitions and special rules |
| SubPart B. Market Discount on Bonds |
| § 1276. Disposition gain representing accrued market discount treated as ordinary income |
| § 1277. Deferral of interest deduction allocable to accrued market discount |
| § 1278. Definitions and special rules |
| SubPart C. Discount on Short-Term Obligations |
| § 1281. Current inclusion in income of discount on certain short-term obligations |
| § 1282. Deferral of interest deduction allocable to accrued discount |
| § 1283. Definitions and special rules |
| SubPart D. Miscellaneous Provisions |
| § 1286. Tax treatment of stripped bonds |
| § 1287. Denial of capital gain treatment for gains on certain obligations not in registered form |
| § 1288. Treatment of original issue discount on tax-exempt obligations |
Amendments
1986—Pub. L. 99–514, title XVIII, § 1899A(72),