Assertion: debt instrument | /r/HasProperty | reissued on the date of the modification
Facets:
value: for an amount
type: OTHER
Source sentences:
text: If the terms of a debt instrument are modified to defer one or more payments, and the modification does not cause an exchange under section 1001, then, solely for purposes of sections 1272 and 1273, the debt instrument is treated as retired and then reissued on the date of the modification for an amount equal to the instrument's adjusted issue price on that date.