Assertion: convertible bond | /r/HasProperty | equity
Facets:
Source sentences:
text: The eight factors the IRS considered important in any review of whether a convertible bond was debt or equity for federal income tax purposes are as follows:
text: A convertible bond (or preferred share) is a hybrid security, part debt and part equity.
text: 83-98, 1983-2 C.B. 40 (1983) that convertibility is an important factor to consider and is integrally related to whether a convertible bond is debt or equity.
text: The first theme, the intent of the parties, relates to factors (7) and (8) of Notice 94-47 and is the weakest of the three in indicating whether a convertible bond is debt or equity; the US Court of Appeals for the Fifth Circuit has held, for instance, that a mere showing that the parties’ had a particular subjective intent or had placed a particular label on the bond is insufficient since both are just self-serving declarations.
text: To prevent abuse of the instrument, however, Congress and the IRS together have detailed nine factors to be used in reviewing whether a convertible bond is debt or equity for federal income tax purposes.
text: A convertible bond (or preferred share) is a hybrid security, part debt and part equity.
text: Recall that a convertible bond (or preferred share) is a hybrid security, part debt, and part equity.