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PART V⁠—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS — Front Matter

Chap.Sec.
A.Original issue discount.
B.Market discount on bonds.
C.Discount on short-term obligations.
D.Miscellaneous provisions.

Editorial Notes

Amendments

1986⁠—Pub. L. 99–514, title XVIII, § 1899A(72), Oct. 22, 1986, 100 Stat. 2963, inserted “on bonds” after “discount” in item for subpart B.