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us/statute/26/163/e/4 — Exception · Axiom

Axiom
US Federal
Statutes
Title 26
§ 163
(e)
(4)

Exception

Official source

This subsection shall not apply to any debt instrument described in section 1272(a)(2)(D) (relating to loans between natural persons).

← Special rule for original issue discount on obligation held by related foreign person Special rules for original issue discount on certain high yield obligations →

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.

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 1272 (a)(2)(D)inferredUS Federal › Statutes › Title 26 › § 1272 › (a)(2)(D)