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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 B
Market Discount on Bonds
Subpart B. Market Discount on Bonds
§ 1276
- Disposition gain representing accrued market discount treated as ordinary income
§ 1277
- Deferral of interest deduction allocable to accrued market discount
§ 1278
- Definitions and special rules