Assertion: debt instrument's amount | /r/HasProperty | received by the taxpayer
Facets:
value: on the qualifying debt instrument
type: LOCATION
Source sentences:
text: In general, if the synthetic debt instrument is held by the taxpayer, the instrument's stated redemption price at maturity is the sum of all amounts received or to be received by the taxpayer on the qualifying debt instrument and the § 1.1275-6 hedge, reduced by any amounts paid or to be paid by the taxpayer on the § 1.1275-6 hedge.