### Question
How does the law define stripped coupon?


### Answer
Under *26 U.S.C. § 1286*, **stripped coupon** is defined as:

> any coupon relating to a stripped bond

#### Citation:
  - *26 U.S.C. § 1286*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART V-SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS > Subpart D-Miscellaneous Provisions**

