Assertion: debt instrument | /r/HasProperty | issued by expanded group partner
Facets:
Source sentences:
text: A specified portion, with respect to a debt instrument issued by a controlled partnership and an expanded group partner, is not treated as stock under paragraph (b)(2) or (b)(3)(i) of this section.
text: A specified portion, with respect to a debt instrument issued by a controlled partnership and an expanded group partner, is not treated as stock under § 1.385-3(b)(2) or