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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 C
26 USC Subpart C
Discount on Short-Term Obligations
October 30, 2020
§
1281
Current inclusion in income of discount on certain short-term obligations
§
1282
Deferral of interest deduction allocable to accrued discount
§
1283
Definitions and special rules
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