Assertion: debt instrument | /r/HasProperty | issued with oid relative
Facets:
Source sentences:
text: The effect of this rule was generally to accelerate deductions. and inclusions on a debt instrument issued with OID relative to when interest deductions and interest income inclusions would be taken into account on a comparable non-OID debt instrument that provided for payments in identical dollar amounts and at identical times but with a greater amount of stated interest and a lesser stated principal amount.