date of original issue
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1275 — for purposes of this subpart
In the case of any debt instrument which is publicly offered, the term “date of original issue” means the date on which the issue was first issued to the public.
26 U.S.C. § 1275 — for purposes of this subpart
In the case of any debt instrument to which section 1273(b)(2) applies, the term “date of original issue” means the date on which the debt instrument was sold by the issuer.
26 U.S.C. § 1275 — for purposes of this subpart
In the case of any debt instrument not described in subparagraph (A) or (B), the term “date of original issue” means the date on which the debt instrument was issued in a sale or exchange.