Assertion: debt instrument's amount | /r/CapableOf | exceed the interest
Facets:
value: by the issuer
type: OTHER
value: by the holder
type: OTHER
Source sentences:
text: If the amount of the deflation adjustment exceeds the interest otherwise includible in income by the holder with respect to the debt instrument for the taxable year, the excess is treated as an ordinary loss by the holder for the taxable year.
text: If the amount of the deflation adjustment exceeds the interest otherwise deductible by the issuer with respect to the debt instrument for the taxable year, the excess is treated as ordinary income by the issuer for the taxable year.