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Code of Federal Regulations Title 26. Internal Revenue § 26.1.1286–2 Stripped inflation-protected debt instruments

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.1286–2 Stripped inflation-protected debt instruments - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-1286-2/

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