Treasury Regulations · 26 CFR
§ 1.1286-2. Stripped inflation-protected debt instruments.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1286
Cite as 26 CFR § 1.1286-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 6, 1997 by T.D. 8709
- Last amended
- January 4, 2013 by T.D. 9609
- Issued under
- 26 U.S.C. § 1286
- Length
- 82 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9609 (78 FR 668)
- Amended by T.D. 8838 (64 FR 48547)
- Issued by T.D. 8709 (62 FR 621)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Special Rules for Determining Capital Gains and Losses
Nearby sections
- § 1.1275-5 Variable rate debt instruments.
- § 1.1275-6 Integration of qualifying debt instruments.
- § 1.1275-7 Inflation-indexed debt instruments.
- § 1.1286-1 Tax treatment of certain stripped bonds and stripped coupons.
- § 1.1286-2 Stripped inflation-protected debt instruments.
- § 1.1287-1 Denial of capital gains treatment for gains on registration-required obligations not in registered form.
- § 1.1288-1 Adjustment of applicable Federal rate for tax-exempt obligations.
- § 1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents.
- § 1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds.