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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 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 |