Assertion: debt instrument's basis | /r/CapableOf | remain on contingent component
Facets:
value: on the date
type: TEMPORAL
Source sentences:
text: Any basis remaining on the contingent component on the date the final contingent payment is made increases the holder's adjusted basis in the noncontingent component (or, if there are no remaining noncontingent payments, is treated as loss from the sale or exchange of the debt instrument).