Assertion: debt instrument's basis | /r/HasProperty | reduced by amount
Facets:
value: on the date of the adjustment
type: TEMPORAL
Source sentences:
text: If the debt instrument was acquired with amortizable bond premium (as determined under section 171), the adjusted basis of the debt instrument is reduced by an amount equal to the value attributable to any conversion feature.
text: On the date of the adjustment, the holder's adjusted basis in the debt instrument is reduced by the amount the holder treats as a negative adjustment under this paragraph (b)(9)(i)(B).