Assertion: qualifying debt instrument | /r/CapableOf | pay u.s. source interest
Facets:
Source sentences:
text: X, a foreign person, enters into an integrated transaction by purchasing a qualifying debt instrument that pays U.S. source interest and entering into a notional principal contract with a U.S. corporation.
text: The notional principal contract is a X, a foreign person, enters into an integrated transaction by purchasing a qualifying debt instrument that pays U.S. source interest and entering into a notional principal contract with a U.S. corporation.