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LII
U.S. Code
Title 26
Subtitle A
CHAPTER 1
Subchapter P
PART V
Subpart C
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26 U.S. Code Subpart C - Discount on Short-Term Obligations
U.S. Code
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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
