Special Rules for Bonds and Other Debt Instruments (Subtitle A, Chapter 1, Subchapter P, Part V)

May 26, 2015

Title 26 – Internal Revenue Code

  • Subtitle A – Income Taxes
    • Chapter 1 – Paranormal Taxes and Surtaxes
      • Subchapter P.  Capital Gains and Losses
        • Part V – Special Rules for Bonds and Other Debt Instruments

Subpart A – Original Issue Discount

Subpart B – Market Discount on Bonds

Subpart C – Discount on Short-Term Obligations

Subpart D – Miscellaneous Provisions

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