Assertion: covered debt instrument | /r/AtLocation | preceding sentence
Facets:
value: for purposes of this paragraph
type: PURPOSE
Source sentences:
text: To the extent a debt instrument issued by a controlled partnership would be treated as a specified portion (as defined in paragraph (g)(23) of this section) but for the application of this paragraph (c)(4), the debt instrument is treated as a covered debt instrument described in the preceding sentence for purposes of this paragraph (c)(4).