The portion of the original issue discount with respect to any debt instrument which is allowable as a deduction to the issuer for any taxable year shall be equal to the aggregate daily portions of the original issue discount for days during such taxable year.

Definitions and special rules →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/163; no dedicated encoding exists for this exact provision yet.

View on GitHub

loading…

us/statute/26/163/e/1 — In general · Axiom

Axiom
US Federal
Statutes
Title 26
§ 163
(e)
(1)

In general

Official source

Definitions and special rules →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/163; no dedicated encoding exists for this exact provision yet.

View on GitHub