irc 1286 - EAS
- 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 - People also ask
- https://www.law.cornell.edu/uscode/text/26/1286
Web(a) inclusion in income as if bond and coupons were original issue discount bonds if any person purchases a stripped bond or a stripped coupon, then such bond or coupon while …
Explore further
Sec. 1286. Tax Treatment Of Stripped Bonds - irc.bloombergtax.com
https://irc.bloombergtax.com/public/uscode/doc/irc/section_1286WebI.R.C. § 1286(c)(2)(B)(ii) — the yield to maturity (on the basis of the purchase price) of the stripped obligation or coupon. The purchaser of any stripped obligation or coupon may …
- https://codes.findlaw.com/.../26-usc-sect-1286.html
WebInternal Revenue Code § 1286. Tax treatment of stripped bonds on Westlaw. FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify …
- https://www.law.cornell.edu/cfr/text/26/1.1286-1
WebIf the original issue discount determined under section 1286 (a) with respect to the purchase of a stripped bond or stripped coupon is less than the amount computed under …
- https://irc.bloombergtax.com/public/uscode/doc/irc/section_1276
WebI.R.C. § 1276 (a) (1) In General — Except as otherwise provided in this section, gain on the disposition of any market discount bond shall be treated as ordinary income to the extent …
- https://en.wikipedia.org/wiki/Internal_Revenue_Code
WebThe Internal Revenue Code, formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of …
- https://www.irs.gov/affordable-care-act/irc-ss...
WebInternal Revenue Code § 7216 is a criminal provision enacted by the U.S. Congress in 1971 that, except as provided in regulations, prohibits tax return preparers from knowingly or …
- https://www.law.cornell.edu/uscode/text/26/1287
Web26 U.S. Code § 1287 - Denial of capital gain treatment for gains on certain obligations not in registered form
International Rescue Committee (IRC)
https://ircorg.comWebThe International Rescue Committee (IRC) responds to the world’s worst humanitarian crises and helps people to survive and rebuild their lives. Find out how you can help the …
- https://www.law.cornell.edu/uscode/text/26/1372
WebEffective Date. Section applicable to taxable years beginning after Dec. 31, 1982, except that in the case of a taxable year beginning during 1982, sections 1362(d)(3), 1366(f)(3), and …
