Sec. 1.1286-2 Stripped inflation-indexed debt instruments.
Stripped inflation-indexed 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 section 1.1275-7(e)) to account for the original issue discount on the components.
[T.D. 8709, 62 FR 615-621, Jan. 6, 1997. Redesignated and amended by T.D. 8838, 64 FR 48545-48547, Sept. 7, 1999; amended by T.D. 9609, 78 FR 666-668, Jan. 4, 2013.]
