Subpart A — Original Issue Discount
- §1271 Treatment of amounts received on retirement or sale or exchange of debt instruments
- §1272 Current inclusion in income of original issue discount
- §1273 Determination of amount of original issue discount
- §1274 Determination of issue price in the case of certain debt instruments issued for property
- §1274A Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- §1275 Other definitions and special rules