Subpart A - Original Issue Discount
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Subpart A - Original Issue Discount
26 USC 1271 - Treatment of amounts received on retirement or sale or exchange of debt instruments
26 USC 1272 - Current inclusion in income of original issue discount
26 USC 1273 - Determination of amount of original issue discount
26 USC 1274 - Determination of issue price in the case of certain debt instruments issued for property
26 USC 1274A - Special rules for certain transactions where stated principal amount does not exceed $2,800,000
26 USC 1275 - Other definitions and special rules
‹ TITLE 26 - US CODE - PART V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
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26 USC 1271 - Treatment of amounts received on retirement or sale or exchange of debt instruments ›
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