uscode.io
U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter P
Part V
Subpart A
Night Mode
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