SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Capital Gains and Losses
  7. 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