Market Discount on Bonds

Market Discount on Bonds

In Legislation

Market Discount on Bonds in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part V, Subpart B

The current, permanent, in-force federal laws regulating market discount on bonds are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter P, Part V, Subpart B. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including market discount on bonds) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Capital Gains and Tax Liability of the US Code, including market discount on bonds) by chapter and subchapter.