Assertion: debt instrument's interest | /r/HasProperty | received under section
Facets:
value: constructively
type: MANNER
value: least annually
type: TEMPORAL
value: at a single fixed rate
type: MANNER
Source sentences:
text: For purposes of this paragraph (d), stated interest is qualified stated interest if the interest is unconditionally payable in cash, or is constructively received under section 451, at least annually at a single fixed rate.
text: If a variable rate debt instrument provides for stated interest at a single qualified floating rate or objective rate and the interest is unconditionally payable in cash or in property (other than debt instruments of the issuer), or will be constructively received under section 451, at least annually, the following rules apply to the instrument: