Assertion: debt instrument | /r/CapableOf | occur after october
Facets:
value: of a taxable year
type: TEMPORAL
Source sentences:
text: For purposes of sections 852(c)(2) and 4982 and § 1.852-11, any positive adjustment, negative adjustment, income, or loss on a debt instrument that occurs after October 31 of a taxable year is treated in the same manner as foreign currency gain or loss that is attributable to a section 988 transaction.