applicable debt instrument
Defined in 1 place of the United States Code.
The term “applicable debt instrument” means any debt instrument which was issued by—
(i) a C corporation, or
(ii) any other person in connection with the conduct of a trade or business by such person.
Source
- 2009–present26 U.S.C. § 108Internal Revenue Code · Income from discharge of indebtedness · for purposes of this title