Subpart A · Original Issue Discount
Contents (6)
- Section 1271Treatment of amounts received on retirement or sale or exchange of debt instruments
- Section 1272Current inclusion in income of original issue discount
- Section 1273Determination of amount of original issue discount
- Section 1274Determination of issue price in the case of certain debt instruments issued for property
- Section 1274ASpecial rules for certain transactions where stated principal amount does not exceed $2,800,000
- Section 1275Other definitions and special rules