26 C.F.R. § 1.1286-2 Stripped inflation-indexed debt instruments.
Title 26 - Internal Revenue
Stripped inflation-indexed debt instruments. If a Treasury Inflation-Indexed 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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Special Rules for Determining Capital Gains and Losses
§ 1.1286-2 Stripped inflation-indexed debt instruments.
