U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter P—Capital Gains and LossesTitle 26PartPart V—Special Rules for Bonds and Other Debt InstrumentsContentsSubpart A—Original Issue DiscountSubpart B—Market Discount on BondsSubpart C—Discount on Short-Term ObligationsSubpart D—Miscellaneous Provisions