26 USC 1276
§ 1276 - Disposition gain representing accrued market discount treated as ordinary income
- § 1276 - Disposition gain representing accrued market discount treated as ordinary income
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1993 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989
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