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26 U.S. Code Subtitle A Chapter 1 Subchapter P Part V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
Editorial Notes
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.