stated redemption price at maturity
Defined in 2 places of the United States Code.
The term “stated redemption price at maturity” has the meaning given such term by section 1273(a)(2).
Source
- 1994–present26 U.S.C. § 1286Internal Revenue Code · Tax treatment of stripped bonds · for purposes of this section
The term “stated redemption price at maturity” means the amount fixed by the last modification of the purchase agreement and includes interest and other amounts payable at that time (other than any interest based on a fixed rate, and payable unconditionally at fixed periodic intervals of 1 year or less during the entire term of the debt instrument).
Source
- 1994–present26 U.S.C. § 1273Internal Revenue Code · Determination of amount of original issue discount · for purposes of this subpart