26 U.S. Code Part V, Subpart A - Original Issue Discount

Sec. 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.

1985—Pub. L. 99–121, title I, § 102(d),Oct. 11, 1985, 99 Stat. 509, added item 1274A.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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