Subpart B - Market Discount on Bonds
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Subpart B - Market Discount on Bonds
26 USC 1276 - Disposition gain representing accrued market discount treated as ordinary income
26 USC 1277 - Deferral of interest deduction allocable to accrued market discount
26 USC 1278 - Definitions and special rules
‹ 26 USC 1275 - Other definitions and special rules
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26 USC 1276 - Disposition gain representing accrued market discount treated as ordinary income ›
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