Assertion: debt instrument | /r/HasProperty | i
Facets:
Source sentences:
text: An applicable HYDO is defined in section 163(i)(1) as any debt instrument (i) that has a maturity date more than five years from the issue date, (ii) where the yield to maturity on the instrument equals or exceeds the sum of the applicable AFR in effect on the issue date plus 5 percentage points, and (iii) the instrument has "significant OID.