U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter P › Part V › Subpart C

26 U.S. Code Part V, Subpart C - Discount on Short-Term Obligations

Sec. 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.

 

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