(1) The term “municipal bond” means any obligation issued by a government or political subdivision thereof if the interest on such obligation is excludable from gross income; but such term does not include such an obligation if— (A) (i) it is sold or otherwise disposed of by the taxpayer within 30 days after the date of its acquisition by him, or (ii) its earliest maturity or call date is a date more than 5 years from the date on which it was acquired by the taxpayer; and (B) when it is sold or otherwise disposed of by the taxpayer— (i) in the case of a sale, the amount realized, or (ii) in the case of any other disposition, its fair market value at the time of such disposition, is higher than its adjusted basis (computed without regard to this section and section 1016(a)(6) ). Determinations under subparagraph (B) shall be exclusive of interest.
26 USC § 75(b)(1)
None identified. Default scope is assumed to be the entire title.