26 U.S. Code Part V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS

Subpart A. Original issue discount. B. Market discount on bonds. C. Discount on short-term obligations. D. Miscellaneous provisions.
Amendments

1986—Pub. L. 99–514, title XVIII, § 1899A(72),Oct. 22, 1986, 100 Stat. 2963, inserted “on bonds” after “discount” in item for subpart B.

 

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