Market Discount on Bonds

  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. Market Discount on Bonds

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Section
1276

Disposition gain representing accrued market discount treated as ordinary income

Section
1277

Deferral of interest deduction allocable to accrued market discount

Section
1278

Definitions and special rules