Assertion: variable rate debt instrument | /r/CapableOf | provide for qualified floating rate
Facets:
Source sentences:
text: For purposes of paragraphs (e)(3)(i) through (e)(3)(iii) of this section, the variable rate debt instrument is treated as if it provided for a qualified floating rate (or a qualified inverse floating rate, if the debt instrument provides for a qualified inverse floating rate), rather than the fixed rate.