26 USC Subtitle A, CHAPTER 1, Subchapter P, PART V, Subpart C: 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 C-Discount on Short-Term Obligations
Subpart C-Discount on Short-Term Obligations
Sec.
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.