Assertion: debt instrument's issue price | /r/HasProperty | determined under paragraph cof this section
Facets:
Source sentences:
text: Notwithstanding paragraph (b) of this section, if a debt instrument subject to section 1274 provides for one or more contingent payments, the issue price of the debt instrument is the lesser of the instrument's noncontingent principal payments and the sum of the present values of the noncontingent payments (as determined under paragraph (c) of this section).