Assertion: debt instrument's payment schedule | /r/HasProperty | determined
Facets:
value: as of the issue date
type: TEMPORAL
Source sentences:
text: The projected payment schedule is determined as of the issue date and remains fixed throughout the term of the debt instrument (except under paragraph (b)(9)(ii) of this section, which applies to a payment that is fixed more than 6 months before it is due).
text: If a taxpayer has an unconditional option to put or call the debt instrument, to exchange the debt instrument for other property, or to extend the maturity date of the debt instrument, the projected payment schedule is determined by using the principles of § 1.1272-1(c)(5).
text: The payment schedule is determined as of the debt instrument's issue date and remains fixed throughout the term of the debt instrument.
text: In calculating the yield under those rules for purposes of this paragraph (e)(3)(i), the payment schedule of the debt instrument is determined as if there were no inflation or deflation over the term of the instrument.