§1286. Tax treatment of stripped bonds — Inbound Citations
26 U.S.C. § 1286
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 1286 as a whole
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(4) The provisions of section 1286 (relating to the treatment of stripped bonds and stripped coupons as obligations with original issue discount) shall apply for purposes of this section.
Citations to §1286(e)
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(7) For treatment of stripped interests in certain accounts or entities holding preferred stock, see section 1286(e).