Assertion: debt instrument | /r/HasProperty | listed on exchange
Facets:
value: generally
type: DEGREE
value: within the meaning of §
type: OTHER
Source sentences:
text: Few debt instruments are listed on an exchange.
text: If the debt instrument is exchange listed property (within the meaning of § 1.1273-2(f)(2) as contained in 26 CFR part 1, revised April 1, 2011), it is reasonable for the holder to allocate any difference between the holder's basis and the adjusted issue price of the debt instrument pro-rata to daily portions of interest (as determined under paragraph (b)(3)(iii) of this section) over the remaining term of the debt instrument.
text: Generally, not many debt instruments are listed on an exchange, as they are typically traded in privately negotiated transactions between a securities dealer or broker and a customer.