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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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Subpart B — Market Discount on Bonds
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Subpt. A
Original Issue Discount
Subpt. C
Discount on Short-Term Obligations
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Subpart B — Market Discount on Bonds
Search Subpart B full text →
§1276
Disposition gain representing accrued market discount treated as ordinary income
§1277
Deferral of interest deduction allocable to accrued market discount
§1278
Definitions and special rules
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Subpt. A
Original Issue Discount
Subpt. C
Discount on Short-Term Obligations
›
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