Assertion: debt instrument | /r/HasProperty | issued with principal purpose
Facets:
Source sentences:
text: Per se rule: Except as provided below, a debt instrument is treated as issued with a principal purpose of funding a distribution or acquisition if it is issued by the funded member during the period beginning 36 months before the date of the distribution or acquisition and ending 36 months after the date of the distribution or acquisition.
text: 1.385-3(b)(4), a debt instrument is treated as stock if it is issued with a principal purpose of avoiding the application of Regs.
text: A debt instrument may be treated as issued with the principal purpose of funding a distribution or acquisition if it is issued before or after such distribution or acquisition.29