Assertion: debt instrument | /r/HasProperty | a capital asset
Facets:
value: in the hands of the seller
type: LOCATION
value: in larry's hands
type: LOCATION
Source sentences:
text: Assume the debt instrument is a capital asset in Larry's hands.
text: If the debt instrument is a capital asset, treat any loss that is more than your prior OID accruals as a capital loss.
text: Any gain attributable to de minimis OID that is recognized on the sale or exchange of a debt instrument is capital gain if the debt instrument is a capital asset in the hands of the seller.
text: Any gain attributable to de minimis OID that is recognized on the sale or exchange of a debt instrument is capital gain if the debt instrument is a capital asset in the hands of the seller.