§1282. Deferral of interest deduction allocable to accrued discount — Inbound Citations

Citations to 26 U.S.C. § 1282 as a whole

• 26 U.S.C. § 263(g)(4)(B)

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  (B) In the case of any obligation to which section 1277 or 1282 applies, this subsection shall be applied after section 1277 or 1282.
• 26 U.S.C. § 1283(c)(1)(A)

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  (A) sections 1281 and 1282 shall be applied by taking into account original issue discount in lieu of acquisition discount, and