Part I.
Internal Revenue Bulletin 2019-28 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 1274.—Determi- nation of Issue Price in the Case of Certain Debt In- struments Issued for Prop- erty
(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.)
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