Assertion: debt instrument's rate | /r/HasProperty | based on information
Facets:
Source sentences:
text: For purposes of paragraph (c)(1)(i) of this section, an objective rate does not include a rate based on information that is within the control of the issuer (or a related party within the meaning of section 267(b) or 707(b)(1)) or that is unique to the circumstances of the issuer (or a related party within the meaning of section 267(b) or 707(b)(1)), such as dividends, profits, or the value of the issuer's stock.
text: In addition, because the rate is based on information that is unique to the issuer's circumstances, the rate is not an objective rate.