U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter P—Capital Gains and Losses / Part V—Special Rules for Bonds and…Title 26SubpartSubpart C—Discount on Short-Term ObligationsContents§ 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
