- § 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
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26 U.S. Code Subpart A - Original Issue Discount
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Editorial Notes
Amendments
1985—Pub. L. 99–121, title I, § 102(d), Oct. 11, 1985, 99 Stat. 509, added item 1274A.