uscode.io
U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter P
Part V
Subpart B
Night Mode
Subpart B: Market Discount on Bonds
Section 1276: Disposition gain representing accrued market discount treated as ordinary income
Section 1277: Deferral of interest deduction allocable to accrued market discount
Section 1278: Definitions and special rules