United States Code · Part

Part V — Special Rules For Bonds And Other Debt Instruments

26 U.S.C. pt. ptV

• § 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
• § 1275 Other Definitions And Special Rules
• § 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
• § 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
• § 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
• § 1274A Special Rules For Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000