Assertion: debt instrument | /r/HasProperty | issued with de minimis oid
Facets:
value: at a premium
type: MANNER
Source sentences:
text: If a subsequent holder purchases a debt instrument issued with de minimis OID at a premium (as defined in § 1.1272-2(b)(2)), the subsequent holder does not include the de minimis OID in income.
text: If a subsequent holder purchases a debt instrument issued with de minimis OID at a premium (as defined in § 1.1272-2(b)(2)), the subsequent holder does not include the de minimis OID in income.