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