26 USC 1272
§ 1272 - Current inclusion in income of original issue discount
- § 1272 - Current inclusion in income of original issue discount
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2018 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Change in Method of Accounting
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