Title 26Subpart
Subpart A—Original Issue Discount
Contents
- § 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments
- § 1272. Current inclusion in income of original issue discount
- § 1273. Determination of amount of original issue discount
- § 1274. Determination of issue price in the case of certain debt instruments issued for property
- § 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- § 1275. Other definitions and special rules