Subpart A – Original Issue Discount

Original Issue Discount

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part V > Subpart A

Details

• Reference: Subpart A
• Legend: Original Issue Discount
• USCode Year: 2013

Provision Content

Amendments

1985—Pub. L. 99–121, title I, §102(d), Oct. 11, 1985, 99 Stat. 509, added item 1274A.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1250 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1250, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1246, in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1246,, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-1245 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1245, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-1240 in the Legal Encyclopedia: Capital Gains

In this entry about 26-U.S.C.-1240, find legal reference material, bibliographies and premiere content related to capital gains in the American Encyclopedia of Law, presenting a comprehensive view of the United States capital gains-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter P/Part V/Subpart A/Section 1271 – Treatment of Amounts Received On Retirement Or Sale Or Exchange of Debt Instruments
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part V/Subpart A/Section 1272 – Current Inclusion In Income of Original Issue Discount
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part V/Subpart A/Section 1273 – Determination of Amount of Original Issue Discount
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part V/Subpart A/Section 1274 – Determination of Issue Price In The Case of Certain Debt Instruments Issued For Property
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part V/Subpart A/Section 1274A – Special Rules For Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part V/Subpart A/Section 1275 – Other Definitions and Special Rules