Assertion: debt instrument's interest | /r/HasProperty | accrued by such u.s. person
Facets:
value: with respect to such debt instrument
type: OTHER
Source sentences:
text: Accordingly, if a U.S. person holds a debt instrument issued by a related controlled foreign corporation and, pursuant to section 904(d)(3) and the regulations thereunder, any interest accrued by such U.S. person with respect to such debt instrument would be treated as foreign source general limitation income, any deductions relating to a net negative adjustment will reduce the U.S. person's foreign source general limitation income.