Part V: SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
Subpart A: Original Issue Discount
- Section 1271: Treatment of amounts received on retirement or sale or exchange of debt instruments
- Section 1272: Current inclusion in income of original issue discount
- Section 1273: Determination of amount of original issue discount
- Section 1274: Determination of issue price in the case of certain debt instruments issued for property
- Section 1274A: Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- Section 1275: Other definitions and special rules