Assertion: tax exempt obligation | /r/CapableOf | provide for interest-based payments
Facets:
Source sentences:
text: This paragraph (d)(2) applies to a tax-exempt obligation that provides for interest-based payments or revenue-based payments.
text: A tax-exempt obligation provides for interest-based payments if the obligation would otherwise qualify as a variable rate debt instrument under § 1.1275-5 except that -