26 U.S. Code Part V, Subpart B - Market Discount on Bonds

Sec. 1276. Disposition gain representing accrued market discount treated as ordinary income. 1277. Deferral of interest deduction allocable to accrued market discount. 1278. Definitions and special rules.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.