date of original issue
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 1275Internal Revenue Code · Other definitions and special rules · 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.
Source
- 1994–present26 U.S.C. § 1275Internal Revenue Code · Other definitions and special rules · 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.
Source
- 1994–present26 U.S.C. § 1275Internal Revenue Code · Other definitions and special rules · for purposes of this subpart