26 C.F.R. § 1.1286-2. - § 1.1286-2 Stripped Inflation-protected Debt Instruments.

Current as of January 1, 1970

Section 1.1286-2 - § 1.1286-2 Stripped Inflation-protected Debt Instruments.Section 1.1286-2 - § 1.1286-2 Stripped Inflation-protected Debt Instruments.

Section 1.1286-1 - § 1.1286-1 Tax Treatment of Certain Stripped Bonds and Stripped Coupons.Section 1.1287-1 - § 1.1287-1 Denial of Capital Gains Treatment for Gains on Registration-required Obligations Not in Registered Form.

§ 1.1286-2 Stripped inflation-protected debt instruments.

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.

[T.D. 8709, 62 FR 621, Jan. 6, 1997. Redesignated by T.D. 8838, 64 FR 48547, Sept. 7, 1999; T.D. 9609, 78 FR 668, Jan. 4, 2013]

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