26 USC Subtitle A, CHAPTER 1, Subchapter P, PART V: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter P, PART V: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART V-SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
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PART V-SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS

Subpart
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.