Assertion: debt instrument's interest | /r/HasProperty | accrued by the holder
Facets:
value: on the debt instrument
type: LOCATION
value: previously
type: TEMPORAL
Source sentences:
text: A holder's basis in a debt instrument is increased by the interest previously accrued by the holder on the debt instrument under paragraph (b)(3)(iii) of this section (determined without regard to any adjustments taken into account under paragraph (b)(3)(iv) of this section), and decreased by the amount of any noncontingent payment and the projected amount of any contingent payment previously made on the debt instrument to the holder.