Assertion: debt instrument | /r/HasProperty | treated as single debt instrument
Facets:
value: of this section
type: LOCATION
value: except provided in paragraph
type: OTHER
Source sentences:
text: Except as provided in paragraph (c)(2) of this section, debt instruments issued in connection with the same transaction or related transactions (determined based on all the facts and circumstances) are treated as a single debt instrument for purposes of sections 1271 through 1275 and the regulations thereunder.