Assertion: qualifying debt instrument | /r/HasProperty | with respect
Facets:
value: to the taxpayer
type: TRANSITIVE-OBJECT
Source sentences:
text: Neither the qualifying debt instrument, nor any other debt instrument that is part of the same issue as the qualifying debt instrument, nor the § 1.1275-6 hedge was, with respect to the taxpayer, part of an integrated transaction that was terminated or otherwise legged out of within the 30 days immediately preceding the date that would be the issue date of the synthetic debt instrument.