Please help us improve our site!
×
Skip to main content
Cornell Law School
Search Cornell
Toggle navigation
Please help us improve our site!
Support Us!
Search
Filter by:
All Collections
Conan
CFR
US Code
Constitution
Federal Rules
FRAP
FRBP
FRCP
FRCMP
FRE
Supct
UCC
States
World
Uniform
Wex
Supreme Court
Women And Justice
LII Supreme Court Bulletin
Wiki
About LII
Who We Are
What We Do
Who Pays For This
Contact Us
Get the law
Constitution
Supreme Court
U.S. Code
CFR
Federal Rules
Federal Rules of Appellate Procedure
Federal Rules of Civil Procedure
Federal Rules of Criminal Procedure
Federal Rules of Evidence
Federal Rules of Bankruptcy Procedure
U.C.C.
Law by jurisdiction
State law
Uniform laws
Federal law
World law
Lawyer directory
Legal encyclopedia
Business law
Constitutional law
Criminal law
Family law
Employment law
Money and Finances
More...
Help out
Give
Sponsor
Advertise
Create
Promote
Join Lawyer Directory
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 D. Miscellaneous Provisions
26 U.S. Code
Subpart D—
Miscellaneous Provisions
U.S. Code
Notes
prev
next
§ 1286. Tax treatment of stripped bonds
§ 1287. Denial of capital gain treatment for gains on certain obligations not in registered form
§ 1288. Treatment of original issue discount on tax-exempt obligations
