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LII
U.S. Code
Title 26. INTERNAL REVENUE CODE
Subtitle A. Income Taxes
Chapter 1. NORMAL TAXES AND SURTAXES
Subchapter P. Capital Gains and Losses
Part V. SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
Subpart C. Discount on Short-Term Obligations
26 U.S. Code
Subpart C—
Discount on Short-Term Obligations
U.S. Code
Notes
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§ 1281. Current inclusion in income of discount on certain short-term obligations
§ 1282. Deferral of interest deduction allocable to accrued discount
§ 1283. Definitions and special rules