US CODE: Title 26,Subpart B—Market Discount on Bonds

Subpart B—Market Discount on Bonds

§ 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

Donations cover only 20% of our costs.

LII has no control over and does not endorse any external Internet site that contains links to or references LII.