Assertion: debt instrument's amount | /r/AtLocation | income
Facets:
Source sentences:
text: Notwithstanding paragraphs (d)(2)(iv) (B) and (D) of this section, on the sale, exchange, or retirement of the obligation, the holder may claim a loss from the sale or exchange of the obligation to the extent the holder has not received in cash or property the sum of its original investment in the obligation and any amounts included in income under paragraph (d)(4)(ii) of this section.
text: For rules relating to the determination of the amount and timing of OID to be included in income, see section 1272 and the regulations thereunder.