Source: http://taxtv.com/code/00783-USCODE-2011-title26-subtitleA-chap1-subchapP-partV-subpartC-sec1283/
Timestamp: 2017-03-24 12:04:35
Document Index: 210572801

Matched Legal Cases: ['§1283', '§1283', '§1283', '§41', '§1803', '§1283']

IRC §1283. Definitions and special rules - TaxTV.com
IRC §1283. Definitions and special rules
View related content: IRC §1283	Table of ContentsPREVNEXT
The term “acquisition discount” means the excess of—
(B) the taxpayer’s basis for the obligation.
(i) the taxpayer’s yield to maturity based on the taxpayer’s cost of acquiring the obligation, and
(Added Pub. L. 98–369, div. A, title I, §41(a), July 18, 1984, 98 Stat. 549; amended Pub. L. 99– 4, title XVIII, §1803(a)(1)(B), Oct. 22, 1986, 100 Stat. 2792.)
1986—Subsec. (d)(3). Pub. L. 99– 4 substituted “paragraphs (3) and (4) of section 1271(a)” for “section 1271(a)(3)”.
View related content: IRC §1283