Public Law 119-99 (06/12/2026)

Subpart B Market Discount on Bonds

Browse 0 units and 3 sections in Subpart B Market Discount on Bonds of Title 26.

Sections in Subpart B

§ 1276 Disposition gain representing accrued market discount treated as ordinary income § 1277 Deferral of interest deduction allocable to accrued market discount § 1278 Definitions and special rules