Assertion: covered debt instrument | /r/HasProperty | issued with principal purpose
Facets:
Source sentences:
text: Whether a covered debt instrument is issued with a principal purpose of funding a distribution or acquisition described in paragraphs (b)(3)(i)(A) through (C) of this section is determined based on all the facts and circumstances.
text: A covered debt instrument may be treated as issued with a principal purpose of funding a distribution or acquisition described in paragraphs (b)(3)(i)(A) through (C) of this section regardless of whether it is issued before or after the distribution or acquisition.
text: The determination of whether a covered debt instrument is issued with the principal purpose of funding a distribution or acquisition is determined based upon all of the facts and circumstances.