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.


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