debt instrument
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 108 — for purposes of this title
The term “debt instrument” means a bond, debenture, note, certificate, or any other instrument or contractual arrangement constituting indebtedness (within the meaning of section 1275(a)(1)).
26 U.S.C. § 1275 — for purposes of this subpart
Except as provided in subparagraph (B), the term “debt instrument” means a bond, debenture, note, or certificate or other evidence of indebtedness.
26 U.S.C. § 163 — for purposes of this subtitle
The term “debt instrument” has the meaning given such term by section 1275(a)(1).
26 U.S.C. § 163 — under this section
For purposes of this subsection, the term “debt instrument” means any instrument which is a debt instrument as defined in section 1275(a).
26 U.S.C. § 483 — for purposes of this section
For purposes of this subsection, the term “debt instrument” has the meaning given such term by section 1275(a)(1).
26 U.S.C. § 988 — under this chapter
The term “debt instrument” means a bond, debenture, note, or certificate or other evidence of indebtedness. To the extent provided in regulations, such term shall include preferred stock.