[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1286-2]

[Page 590]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1286-2  Stripped inflation-indexed debt instruments.

    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 Sec. 
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]