PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS

Subpart
A.
Original issue discount.
B.
Market discount on bonds.
C.
Discount on short-term obligations.
D.
Miscellaneous provisions.

        

Editorial Notes

Amendments

1986—Pub. L. 99–514, title XVIII, §1899A(72), Oct. 22, 1986, 100 Stat. 2963, inserted "on bonds" after "discount" in item for subpart B.