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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 C — Discount on Short-Term Obligations
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Subpt. B
Market Discount on Bonds
Subpt. D
Miscellaneous Provisions
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Subpart C — Discount on Short-Term Obligations
Search Subpart C full text →
§1281
Current inclusion in income of discount on certain short-term obligations
§1282
Deferral of interest deduction allocable to accrued discount
§1283
Definitions and special rules
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Subpt. B
Market Discount on Bonds
Subpt. D
Miscellaneous Provisions
›
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