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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 |
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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 |
Amendments
1985—Pub. L. 99–121, title I, § 102(d),