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2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter P - Capital Gains and Losses
Part V - Special Rules for Bonds and Other Debt Instruments
Subpart D - Miscellaneous Provisions
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Sec.
1286.Tax treatment of stripped bonds.
1287.Denial of capital gain treatment for gains on certain obligations not in registered form.
1288.Treatment of original issue discount on tax-exempt obligations.

        
Publication Title United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter P - Capital Gains and Losses
PART V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
Subpart D - Miscellaneous Provisions
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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