Treasury Regulations (26 C.F.R.)
26 CFR § 1.1286-2
Stripped inflation-protected debt instruments.
Official textecfr.govlast amended
Stripped inflation-protected debt instruments. If a Treasury Inflation-Protected Security is stripped under the Department of the Treasury's Separate Trading of Registered Interest and Principal of Securities (STRIPS) program, the holders of the principal and coupon components must use the discount bond method (as described in § 1.1275-7(e)) to account for the original issue discount on the components.
[T.D. 8709, 62 FR 621, Jan. 6, 1997. Redesignated by T.D. 8838, 64 FR 48547, Sept. 7, 1999; T.D. 9609, 78 FR 668, Jan. 4, 2013]
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In this part (40 sections)
- 1.1271-1 · Special rules applicable to amounts received on retirement,…
- 1.1272-1 · Current inclusion of OID in income.
- 1.1272-2 · Treatment of debt instruments purchased at a premium.
- 1.1272-3 · Election by a holder to treat all interest on a debt…
- 1.1273-1 · Definition of OID.
- 1.1273-2 · Determination of issue price and issue date.
- 1.1274-1 · Debt instruments to which section 1274 applies.
- 1.1274-2 · Issue price of debt instruments to which section 1274…
- 1.1274-3 · Potentially abusive situations defined.
- 1.1274-4 · Test rate.
- 1.1274-5 · Assumptions.
- 1.1274A-1 · Special rules for certain transactions where stated…
- 1.1275-1 · Definitions.
- 1.1275-2 · Special rules relating to debt instruments.
- 1.1275-3 · OID information reporting requirements.
- 1.1275-4 · Contingent payment debt instruments.
- 1.1275-5 · Variable rate debt instruments.
- 1.1275-6 · Integration of qualifying debt instruments.
- 1.1275-7 · Inflation-indexed debt instruments.
- 1.1286-1 · Tax treatment of certain stripped bonds and stripped coupons.
- 1.1286-2 · Stripped inflation-protected debt instruments.
- 1.1287-1 · Denial of capital gains treatment for gains on…
- 1.1288-1 · Adjustment of applicable Federal rate for tax-exempt…
- 1.1291-0 · Treatment of shareholders of certain passive foreign…
- 1.1291-1 · Taxation of U.S. persons that are shareholders of section…
- 1.1291-9 · Deemed dividend election.
- 1.1291-10 · Deemed sale election.
- 1.1293-0 · Table of contents.
- 1.1293-1 · Current taxation of income from qualified electing funds.
- 1.1294-0 · Table of contents.
- 1.1294-1T · Election to extend the time for payment of tax on…
- 1.1295-0 · Table of contents.
- 1.1295-1 · Qualified electing funds.
- 1.1295-3 · Retroactive elections.
- 1.1296-1 · Mark to market election for marketable stock.
- 1.1296-2 · Definition of marketable stock.
- 1.1297-0 · Table of contents.
- 1.1297-1 · Definition of passive foreign investment company.
- 1.1297-2 · Special rules regarding look-through subsidiaries and…
- 1.1297-3 · Deemed sale or deemed dividend election by a U.S. person…