Code Section 1274

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Guidance


§ 1.1274-1 Debt instruments to which section 1274 applies

§ 1.1274-2 Issue price of debt instruments to which section 1274 applies.

§ 1.1274-3 Potentially abusive situations defined

§ 1.1274-4 Test rate.

§ 1.1274-5 Assumptions.