Assertion: debt instrument | /r/HasProperty | issued at par
Facets:
Source sentences:
text: The coupon bond method , described in the following discussion, applies if the debt instrument is issued at par (as determined under Regulations section 1.1275-7(d)(2)(i)), all stated interest payable on the debt instrument is qualified stated interest, and the coupons have not been stripped from the debt instrument.
text: , described in the following discussion, applies if the debt instrument is issued at par (as determined under Regulations section 1.1275-7(d)(2)(i)), all stated interest payable on the debt instrument is qualified stated interest, and the coupons have not been stripped from the debt instrument.
text: Example 1: A debt instrument issued at par has an original term of 10 years and provides for the payment of $100,000 at maturity with annual interest payments at a rate of 10%.
text: The debt instrument is issued at par.
text: A debt instrument is issued at par if the difference between its issue price and principal amount for the issue date is less than the de minimis amount.
text: The debt instrument was issued at par and was sold to B for $184,000.
text: A debt instrument issued at par has an original maturity of ten years and provides for the payment of $100,000 at maturity with interest payments at the rate of 10 percent payable at the end of each year.
text: A 20-year debt instrument issued at par provides for the payment of $100,000 at maturity with annual interest payments at the rate of 10 percent.