Miscellaneous Provisions

  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. Miscellaneous Provisions

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Section
1286

Tax treatment of stripped bonds

Section
1287

Denial of capital gain treatment for gains on certain obligations not in registered form

Section
1288

Treatment of original issue discount on tax-exempt obligations