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United States Code

Subpart A

Original Issue Discount

1271Treatment of amounts received on retirement or sale or exchange of debt instruments 1272Current inclusion in income of original issue discount 1273Determination of amount of original issue discount 1274Determination of issue price in the case of certain debt instruments issued for property 1274ASpecial rules for certain transactions where stated principal amount does not exceed $2,800,000 1275Other definitions and special rules