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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter P — Capital Gains and Losses
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Part V — Special Rules for Bonds and Other Debt Instruments
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Pt. IV
Special Rules for Determining Capital Gains and Losses
Pt. VI
Treatment of Certain Passive Foreign Investment Companies
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Part V — Special Rules for Bonds and Other Debt Instruments
Search Part V full text →
Subpt. A
Original Issue Discount
§§1271 to 1275
Subpt. B
Market Discount on Bonds
§§1276 to 1278
Subpt. C
Discount on Short-Term Obligations
§§1281 to 1283
Subpt. D
Miscellaneous Provisions
§§1286 to 1288
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Pt. IV
Special Rules for Determining Capital Gains and Losses
Pt. VI
Treatment of Certain Passive Foreign Investment Companies
›
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