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SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Capital Gains and Losses
SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
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Section
1271
Treatment of amounts received on retirement or sale or exchange of debt instruments
Subpart
A
Original Issue Discount
Section
1276
Disposition gain representing accrued market discount treated as ordinary income
Subpart
B
Market Discount on Bonds
Section
1281
Current inclusion in income of discount on certain short-term obligations
Subpart
C
Discount on Short-Term Obligations
Section
1286
Tax treatment of stripped bonds
Subpart
D
Miscellaneous Provisions