Assertion: debt instrument's issue price | /r/HasProperty | determined under section
Facets:
Source sentences:
text: A debt instrument that has an issue price determined under section 1273(b)(4)
text: However, if the issue price of the newly issued debt instrument is determined under either section 1273(b)(4) or section 1274, any repurchase premium is not deductible in the year of the repurchase, but is amortized over the term of the newly issued debt instrument in the same manner as if it were OID.
text: However, if the issue price of the newly issued debt instrument is determined under either section 1273(b)(4) or section 1274, any repurchase premium is not deductible in the year of the repurchase, but is amortized over the term of the newly issued debt instrument in the same manner as if it were OID.
text: The issue price of a distributed debt instrument that is not traded on an established market is determined under section 1274 or section 1273(b)(4).
text: The issue price of a distributed debt instrument that is not traded on an established market is determined under section 1274 or section 1273(b)(4).