 |
United States Code (Last Updated: May 24, 2014) |
 |
Title 26. INTERNAL REVENUE CODE |
|
|
SubTitle A. Income Taxes |
|
|
Chapter 1. NORMAL TAXES AND SURTAXES |
|
|
SubChapter P. Capital Gains and Losses |
|
|
Part V. SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS |
|
|
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 |