Assertion: qualifying debt instrument | /r/HasProperty | acquired by the taxpayer
Facets:
value: substantially contemporaneously
type: TEMPORAL
value: after august
type: TEMPORAL
value: after
type: TEMPORAL
Source sentences:
text: The qualifying debt instrument is issued or acquired by the taxpayer on or before the date of the first payment on the § 1.1275-6 hedge, whether made or received by the taxpayer (including a payment made to purchase the hedge).
text: If the qualifying debt instrument is issued or acquired by the taxpayer after, but substantially contemporaneously with, the date of the first payment on the § 1.1275-6 hedge, the qualifying debt instrument is treated, solely for purposes of this paragraph (c)(1)(vi), as meeting the requirements of the preceding sentence.
text: Legging into an integrated transaction under this section means that a § 1.1275-6 hedge is entered into after the date the qualifying debt instrument is issued or acquired by the taxpayer, and the requirements of paragraph (c)(1) of this section are satisfied on the date the § 1.1275-6 hedge is entered into (the leg-in date).
text: This section also applies to a qualifying debt instrument acquired by the taxpayer on or after August 13, 1996, if -
text: The qualifying debt instrument and the § 1.1275-6 hedge are acquired by the taxpayer substantially contemporaneously.