Assertion: debt instrument's amount | /r/HasProperty | taken into account
Facets:
value: each year
type: TEMPORAL
value: under the rules for deflation adjustments
type: PURPOSE
value: by a holder
type: OTHER
value: for each accrual period
type: TEMPORAL
Source sentences:
text: The amount of interest that is taken into account for each accrual period is determined by constructing a projected payment schedule for the debt instrument and applying rules similar to those for accruing OID on a noncontingent debt instrument.
text: For purposes of this paragraph (f)(7), if an amount paid or received on the § 1.1275-6 hedge is taken into account under paragraph (f)(4) of this section to determine the issue price of the synthetic debt instrument, the amount is not taken into account to determine the synthetic debt instrument's stated redemption price at maturity.
text: For acquisition premium on a taxable debt instrument, unless you have timely notified your broker that you have elected to determine the amount of acquisition premium taken into account each year based on a constant yield (the §1.1272-3 election) or you have revoked your §1.1272-3 election, your broker must report acquisition premium to you each year based on the ratable method described in I.R.C. §1272(a)(7).
text: Both methods determine the amount of OID that is taken into account each year by a holder or an issuer of an inflation-indexed debt instrument.
text: If the daily portions determined under this paragraph (e)(3)(v) are negative amounts, however, these amounts (deflation adjustments) are taken into account under the rules for deflation adjustments described in paragraph (f)(1) of this section.
text: The amount of qualified stated interest and OID, if any, are determined for the equivalent fixed rate debt instrument under the rules applicable to fixed rate debt instruments and are taken into account as if the holder held the equivalent fixed rate debt instrument.