irc 1286 - EAS
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- I.R.C. § 1286 (a) (2) — such bond's or coupon's ratable share of the purchase price. For purposes of paragraph (2), ratable shares shall be determined on the basis of their respective fair market values on the date of purchase.irc.bloombergtax.com/public/uscode/doc/irc/section_1286
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Sec. 1286. Tax Treatment Of Stripped Bonds - irc.bloombergtax.com
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