Public Law 119-88 (05/04/2026)

Subpart D Miscellaneous Provisions

Browse 0 units and 3 sections in Subpart D Miscellaneous Provisions of Title 26.

Sections in Subpart D

§ 1286 Tax treatment of stripped bonds § 1287 Denial of capital gain treatment for gains on certain obligations not in registered form § 1288 Treatment of original issue discount on tax-exempt obligations