Subpart C - Discount on Short-Term Obligations
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Subpart C - Discount on Short-Term Obligations
26 USC 1281 - Current inclusion in income of discount on certain short-term obligations
26 USC 1282 - Deferral of interest deduction allocable to accrued discount
26 USC 1283 - Definitions and special rules
‹ 26 USC 1278 - Definitions and special rules
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26 USC 1281 - Current inclusion in income of discount on certain short-term obligations ›
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