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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 D
26 USC Subpart D
Miscellaneous Provisions
October 30, 2020
§
1286
Tax treatment of stripped bonds
§
1287
Denial of capital gain treatment for gains on certain obligations not in registered form
§
1288
Treatment of original issue discount on tax-exempt obligations
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