irc section 1276 - EAS
- Ordinary IncomeI.R.C. § 1276 (a) Ordinary Income I.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 it does not exceed the accrued market discount on such bond.
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- https://www.law.cornell.edu/uscode/text/26/1276
Web26 U.S. Code § 1276 - Disposition gain representing accrued market discount treated as ordinary income. Except as otherwise provided in this section, gain on the disposition …
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- https://irc.bloombergtax.com/public/uscode/doc/irc/section_1276
WebI.R.C. § 1276 (a) (2) Dispositions Other Than Sales, Etc. —. For purposes of paragraph (1), a person disposing of any market discount bond in any transaction other than a …
- https://codes.findlaw.com/.../26-usc-sect-1276.html
Web(1) rules similar to the rules of subsection (b) of section 1245 shall apply for purposes of this section; except that-- (A) paragraph (1) of such subsection shall not apply, (B) an …
- https://casetext.com/statute/united-states-code...
WebSection 1276 - Disposition gain representing accrued market discount treated as ordinary income. (a) Ordinary income. (1) In general. Except as otherwise provided in this section, …
- https://eformrs.com/Forms09/FedPdf09/SEC1276B.pdf
WebIRC Section 1276(b)(2) Election to Accrue Market Discount on Basis Constant Interest Rate Overview Generally, §1276(a) provides that gain on the disposition of any market …
- https://www.law.cornell.edu/uscode/text/26/1277
WebExcept as otherwise provided in this section, the net direct interest expense with respect to any market discount bond shall be allowed as a deduction for the taxable year …
- https://www.law.cornell.edu/uscode/text/26/127
WebNo penalty or interest shall be imposed on any failure to withhold under subtitle C of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to employment taxes) with …
- https://www.law.cornell.edu/uscode/text/26/1272
Websuch loan is not made in the course of a trade or business of the lender, and. (II) the amount of such loan (when increased by the outstanding amount of prior loans by such natural …
- https://www.americancentury.com/content/dam/ac/pdfs/direct/brokerage/brk-debt...
Web(IRC section 1276[b][2]) There are two different methods you can use to calculate accruals on market discount: Ratable (Straight line): This method simply calculates …
- https://www.law.cornell.edu/uscode/text/26/1286
WebThe Secretary may prescribe regulations providing that where, by reason of varying rates of interest, put or call options, or other circumstances, the tax treatment under this section …
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