26 USC Subtitle A, CHAPTER 1, Subchapter P, PART V, Subpart D: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter P, PART V, Subpart D: 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 D-Miscellaneous Provisions

Subpart D-Miscellaneous Provisions

Sec.
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.