Assertion: debt instrument's amount | /r/CapableOf | receive on the § 1.1275-6 hedge
Facets:
Source sentences:
text: For purposes of this paragraph (f)(7), if an amount paid or received on the § 1.1275-6 hedge is taken into account under paragraph (f)(4) of this section to determine the issue price of the synthetic debt instrument, the amount is not taken into account to determine the synthetic debt instrument's stated redemption price at maturity.