Assertion: debt instrument's basis | /r/HasProperty | determined by reference
Facets:
value: in part
type: OTHER
Source sentences:
text: If the debt instrument is acquired in an exchange for other property (other than in a reorganization defined in section 368) and the basis of the debt instrument is determined, in whole or in part, by reference to the basis of the other property, the adjusted basis of the debt instrument may not exceed its fair market value immediately after the exchange; and