Assertion: debt instrument's amount | /r/HasProperty | multiplied by fraction
Facets:
Source sentences:
text: The amount of an expanded group partner's reduction is the excess amount multiplied by a fraction, the numerator of which is the partner's share, and the denominator of which is the aggregate of all of the expanded group partners' shares.
text: The amount of an expanded group partner's reduction is the excess amount multiplied by a fraction, the numerator of which is the partner's share, and the denominator of which is the aggregate of all of the expanded group partners' shares.
text: To determine the amount of discount accrued ratably, the total amount of discount is multiplied by a fraction: the number of days the taxpayer has held the debt instrument at the time of disposition divided by the number of days after the date of acquisition to and including the maturity date.