Assertion: debt instrument's basis | /r/CapableOf | exceed the sum of all amounts
Facets:
value: after the purchase date
type: TEMPORAL
value: after its purchase by the holder
type: TEMPORAL
Source sentences:
text: A debt instrument is purchased at a premium if its adjusted basis, immediately after its purchase by the holder (including a purchase at original issue), exceeds the sum of all amounts payable on the instrument after the purchase date other than payments of qualified stated interest (as defined in § 1.1273-1(c)).