Assertion: debt instrument | /r/HasProperty | treated as specified portion
Facets:
value: to the extent
type: OTHER
Source sentences:
text: To the extent a debt instrument issued by a controlled partnership would be treated as a specified portion (as defined in paragraph (g)(23) of this section) but for the application of this paragraph (c)(4), the debt instrument is treated as a covered debt instrument described in the preceding sentence for purposes of this paragraph (c)(4).