Assertion: debt instrument's amount | /r/HasProperty | reduced by any payment
Facets:
value: under 1.1273-2(g)(2)(ii
type: OTHER
Source sentences:
text: Under § 1.1273-2(g)(2)(ii), however, the stated principal amount of a debt instrument is reduced by any payment from the buyer- borrower to the seller-lender that is designated as interest or points.