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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter P
Part V
Subpart A [§ 1271 - § 1275] - Original Issue Discount
Subpart B [§ 1276 - § 1278] - Market Discount on Bonds
Subpart C [§ 1281 - § 1283] - Discount on Short-Term Obligations
Subpart D [§ 1286 - § 1288] - Miscellaneous Provisions
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