Assertion: debt instrument's yield | /r/HasProperty | fixed
Facets:
Source sentences:
text: Although the total amount of OID for a debt instrument may be indeterminate, § 1.1272-1(d) provides a rule to determine OID accruals on certain debt instruments that provide for a fixed yield.
text: A debt instrument subject to § 1.1272-1(c) (a debt instrument that provides for certain contingencies) or § 1.1272-1(d) (a debt instrument that provides for a fixed yield);
text: 1.1272-1(c) (instruments subject to contingencies), debt instruments that provide for a fixed yield subject to Regs.
text: In general, a debt instrument acquired on or after January 1, 2014, is a covered security if the debt instrument provides for a fixed yield and a fixed maturity date.
text: This paragraph (e)(2) applies to debt instruments that provide for only fixed payments, debt instruments with alternative payment schedules subject to § 1.1272-1(c), debt instruments that provide for a fixed yield subject to § 1.1272-1(d) (such as certain demand loans), and variable rate debt instruments.