26 USC Subtitle A, CHAPTER 1, Subchapter P, PART V, Subpart B: 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 B-Market Discount on Bonds
Subpart B-Market Discount on Bonds
Sec.
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.