PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS (§§ 1271—1288)
- Subpart A—Original Issue Discount (§§ 1271—1275)
- Subpart B—Market Discount on Bonds (§§ 1276—1278)
- Subpart C—Discount on Short-Term Obligations (§§ 1281—1283)
- Subpart D—Miscellaneous Provisions (§§ 1286—1288)