Assertion: debt instrument's issue price | /r/HasProperty | its fair market value
Facets:
value: under section
type: LOCATION
Source sentences:
text: 1273(b)(3), the issue price of a debt instrument that is issued for property where there is public trading is its fair market value (FMV).
text: Thus, under section 1273(b)(3), the issue price of a distributed debt instrument that is traded on an established market is its fair market value.