Assertion: debt instrument's amount | /r/HasProperty | adjusted issue price
Facets:
value: for purposes of section
type: PURPOSE
Source sentences:
text: For purposes of section 1274(c)(3)(C), if a liability is assumed or property is taken subject to a liability, the aggregate amount of payments due includes the outstanding principal balance or adjusted issue price (in the case of an obligation originally issued at a discount) of the obligation.