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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter P - Capital Gains and Losses
Part V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
26 USC Subpart B
26 USC Subpart B
Market Discount on Bonds
October 30, 2020
§
1276
Disposition gain representing accrued market discount treated as ordinary income
§
1277
Deferral of interest deduction allocable to accrued market discount
§
1278
Definitions and special rules
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