Assertion: debt instrument | /r/HasProperty | issued by disregarded entity
Facets:
Source sentences:
text: In each case, the covered member that is the regarded owner of the disregarded entity is treated as the holder of the applicable portion of the debt instrument issued by the disregarded entity, and the actual holder is treated as the holder of the remaining portion of the covered debt instrument and the stock deemed to be issued by the regarded owner.
text: Under Federal tax principles, the applicable portion of the debt instrument issued by the disregarded entity generally is disregarded.
text: In each case, the covered member that is the regarded owner of the disregarded entity is treated as the holder of the applicable portion of the debt instrument issued by the disregarded entity, and the actual holder is treated as the holder of the remaining portion of the covered debt instrument and the stock deemed to be issued by the regarded owner.
text: Under federal tax principles, the applicable portion of the debt instrument issued by the disregarded entity generally is disregarded.