Assertion: contingent payment debt instrument | /r/HasProperty | significant fact
Facets:
Source sentences:
text: As to whether a result is "unreasonable," the regulations provide in relevant part: "In the case of a contingent payment debt instrument, [a] significant fact is whether the result is obtainable without the application of §1.1275-4 and any related provisions ( e.g., if the debt instrument and the contingency were entered into separately).