Assertion: tax exempt obligation | /r/HasProperty | issued before january
Facets:
Source sentences:
text: The regulations currently exclude the following securities from the definition of a covered security: (a) a debt instrument described in I.R.C. §1272(a)(6) (in general, certain debt instruments in which the principal is subject to acceleration, such as mortgage-backed securities); (b) a short-term debt instrument (that is, a debt instrument with a fixed maturity date not more than one year from the date of its issue); and (c) a debt instrument the terms of which aren’t reasonably available to the broker within 90 days of the date the debt instrument was acquired by the customer and the debt instrument is either issued by a non U.S. issuer or a tax-exempt obligation issued before January 1, 2014.