Assertion: debt instrument | /r/HasProperty | issued in connection
Facets:
value: with the same transaction
type: OTHER
Source sentences:
text: Except as provided in paragraph (c)(2) of this section, debt instruments issued in connection with the same transaction or related transactions (determined based on all the facts and circumstances) are treated as a single debt instrument for purposes of sections 1271 through 1275 and the regulations thereunder.