26 USC Subpart A
Original Issue Discount
October 30, 2020
§
1271
Treatment of amounts received on retirement or sale or exchange of debt instruments
§
1272
Current inclusion in income of original issue discount
§
1273
Determination of amount of original issue discount
§
1274
Determination of issue price in the case of certain debt instruments issued for property
§
1274A
Special rules for certain transactions where stated principal amount does not exceed $2,800,000
§
1275
Other definitions and special rules
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