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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 D — Miscellaneous Provisions
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Subpt. C
Discount on Short-Term Obligations
Subpart D — Miscellaneous Provisions
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§1286
Tax treatment of stripped bonds
§1287
Denial of capital gain treatment for gains on certain obligations not in registered form
§1288
Treatment of original issue discount on tax-exempt obligations
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Subpt. C
Discount on Short-Term Obligations
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