§1277. Deferral of interest deduction allocable to accrued market discount — Inbound Citations
26 U.S.C. § 1277
Cited by 6 provisions in release 119-102.
Citations to 26 U.S.C. § 1277 as a whole
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(B) market discount on any market discount bond shall be included in gross income for the taxable years to which it is attributable as determined under the rules of section 1276(b)(2) (and sections 1276(a) and 1277 shall not apply),
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(C) For purposes of section 1277, the term “market discount bond” shall not include any tax-exempt obligation (as defined in section 1275(a)(3)).