§1288. Treatment of original issue discount on tax-exempt obligations — Inbound Citations

Citations to 26 U.S.C. § 1288 as a whole

• 26 U.S.C. § 163(e)(6)

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  (6) For provision relating to deduction of original issue discount on tax-exempt obligation, see section 1288.

  For special rules in the case of the borrower under certain loans for personal use, see section 1275(b).