debt instrument
Defined in 5 places of the United States Code.
Except as provided in subparagraph (B), the term “debt instrument” means a bond, debenture, note, or certificate or other evidence of indebtedness.
Source
- 1994–present26 U.S.C. § 1275Internal Revenue Code · Other definitions and special rules · for purposes of this subpart
For purposes of this subsection, the term “debt instrument” has the meaning given such term by section 1275(a)(1).
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- 1994–present26 U.S.C. § 483Internal Revenue Code · Interest on certain deferred payments · for purposes of 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).
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- 1994–present26 U.S.C. § 163Internal Revenue Code · Interest · under this section
The term “debt instrument” has the meaning given such term by section 1275(a)(1).
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- 1994–present26 U.S.C. § 163Internal Revenue Code · Interest · for purposes of this subtitle
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)).
Source
- 2009–present26 U.S.C. § 108Internal Revenue Code · Income from discharge of indebtedness · for purposes of this title
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.
Source
- 1994–present26 U.S.C. § 988Internal Revenue Code · Treatment of certain foreign currency transactions · under this chapter