 |
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 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 |