Public Law 119-102 (07/12/2026)

Subpart C Discount on Short-Term Obligations

Browse 0 units and 3 sections in Subpart C Discount on Short-Term Obligations of Title 26.

Sections in 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