26 USC 1271
§ 1271 - Treatment of amounts received on retirement or sale or exchange of debt instruments
- § 1271 - Treatment of amounts received on retirement or sale or exchange of debt instruments
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2018 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 1997 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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