Assertion: debt instrument | /r/HasProperty | treated as stock
Facets:
value: to the extent
type: OTHER
Source sentences:
text: 1.385-3, a debt instrument will be treated as stock if it is issued by a covered member to a member of the covered member's expanded group in:
text: Funding rule: A debt instrument is treated as stock to the extent it is both treated as funding a distribution or acquisition and is issued by a covered member to a member of its expanded group.
text: 1.385-3(b)(4), a debt instrument is treated as stock if it is issued with a principal purpose of avoiding the application of Regs.