---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schP/ptV"
level: "part"
label: "Part V"
heading: "Special Rules for Bonds and Other Debt Instruments"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schP-ptV"
sections_count: 15
---

# Part V — Special Rules for Bonds and Other Debt Instruments

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter P — Capital Gains and Losses

## Contents

- [Subpart A — Original Issue Discount](/usc/26/stA-ch1-schP-ptV-sptA.md)
- [Subpart B — Market Discount on Bonds](/usc/26/stA-ch1-schP-ptV-sptB.md)
- [Subpart C — Discount on Short-Term Obligations](/usc/26/stA-ch1-schP-ptV-sptC.md)
- [Subpart D — Miscellaneous Provisions](/usc/26/stA-ch1-schP-ptV-sptD.md)