Assertion: debt instrument's amount | /r/HasProperty | treated by the taxpayer
Facets:
value: as a reduction of interest
type: MANNER
Source sentences:
text: If the net negative adjustment exceeds the sum of the amounts treated by the taxpayer as a reduction of interest and as ordinary income or loss (as the case may be) on the debt instrument for the taxable year, the excess is a negative adjustment carryforward for the taxable year.