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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 D. Miscellaneous Provisions
26 U.S. Code
Subpart D—
Miscellaneous Provisions
U.S. Code
Notes
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§ 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