Part V. SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS

• SUBPART A [§ 1271 - § 1275] - Original Issue Discount
• SUBPART B [§ 1276 - § 1278] - Market Discount on Bonds
• SUBPART C [§ 1281 - § 1283] - Discount on Short-Term Obligations
• SUBPART D [§ 1286 - § 1288] - Miscellaneous Provisions