Assertion: qualifying debt instrument | /r/HasProperty | treated for purposes of this paragraph
Facets:
Source sentences:
text: If the qualifying debt instrument is issued or acquired by the taxpayer after, but substantially contemporaneously with, the date of the first payment on the § 1.1275-6 hedge, the qualifying debt instrument is treated, solely for purposes of this paragraph (c)(1)(vi), as meeting the requirements of the preceding sentence.