Assertion: debt instrument's interest | /r/HasProperty | debt
Facets:
Source sentences:
text: 385 regulations and set operating rules for determining whether an interest in a corporation is debt, equity, or part debt and part equity.
text: 385 regulations and set operating rules for determining whether an interest in a corporation is debt, equity, or part debt and part equity.
text: Generally, a holder of a regular interest is taxed as if the regular interest were a debt instrument , except that a holder must account for income from the interest on an accrual basis (regardless of the accounting method otherwise used by the holder).