Assertion: debt instrument | /r/HasProperty | defined in § 1.1274
Facets:
Source sentences:
text: The debt instrument is not issued in a potentially abusive situation (as defined in § 1.1274-3); and
text: Notwithstanding paragraphs (b)(1) and (b)(2) of this section, in the case of a debt instrument issued in a potentially abusive situation (as defined in § 1.1274-3), the issue price of the debt instrument is the fair market value of the property received in exchange for the debt instrument, reduced by the fair market value of any consideration other than the debt instrument issued in consideration for the sale or exchange.