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Subpart D - Miscellaneous Provisions

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Subpart D - Miscellaneous Provisions

  • 26 USC 1286 - Tax treatment of stripped bonds
  • 26 USC 1287 - Denial of capital gain treatment for gains on certain obligations not in registered form
  • 26 USC 1288 - Treatment of original issue discount on tax-exempt obligations
‹ 26 USC 1283 - Definitions and special rules up 26 USC 1286 - Tax treatment of stripped bonds ›
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