Original Issue Discount

  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
  8. Original Issue Discount

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Section
1271

Treatment of amounts received on retirement or sale or exchange of debt instruments

Section
1272

Current inclusion in income of original issue discount

Section
1273

Determination of amount of original issue discount

Section
1274

Determination of issue price in the case of certain debt instruments issued for property

Section
1274A

Special rules for certain transactions where stated principal amount does not exceed $2,800,000

Section
1275

Other definitions and special rules