Assertion: debt instrument's basis | /r/HasProperty | treated as loss
Facets:
value: from exchange of the debt instrument
type: OTHER
value: from the sale
type: OTHER
Source sentences:
text: Any basis remaining on the contingent component on the date the final contingent payment is made increases the holder's adjusted basis in the noncontingent component (or, if there are no remaining noncontingent payments, is treated as loss from the sale or exchange of the debt instrument).