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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter P
Part V
Subpart C
§ 1281. Current inclusion in income of discount on certain short-term obligations
§ 1282. Deferral of interest deduction allocable to accrued discount
§ 1283. Definitions and special rules
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