26 USC Subtitle A, CHAPTER 1, Subchapter P, PART V, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART V-SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTSSubpart A-Original Issue Discount
Subpart A-Original Issue Discount
Sec.
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.
Editorial Notes
Amendments
1985-