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