Debt instrument


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Debt instrument

An asset requiring fixed dollar payments, such as a government or corporate bond.
References in periodicals archive ?
Options on debt instruments: To conform the reporting requirements for gross proceeds on an option on a debt instrument that requires a payment of either interest or principal in a currency other than the U.
If an original issue debt instrument is issued at a premium, the holder may elect to amortize the premium under Regs.
1001-3(b) provides that if an outstanding instrument is modified, or is actually exchanged for a new debt instrument, the modification or exchange is not a taxable exchange for purposes of Treas.
Also, by routinely monitoring the markets for the two debt instruments, the Federal Reserve could extract the market's evaluation of the consequences of policy operations.
988-5(a)(6)(ii), leg-outs mean that a taxpayer disposes of all or a part of the qualifying debt instrument or hedge before the maturity of the qualified hedging transaction or changes a material term of the qualifying debt instrument or hedge.
The issue price of a debt instrument has several important tax consequences.
Again, the bifurcation rules apply and, in this case, the rules would treat each note as a debt instrument and a series of six sequential cash settlement options on the index.
If the taxpayer disposes of or terminates such a debt instrument prior to maturity in a transaction in which pin or loss would be recognized, the IRS District Director or Assistant Commissioner (International) may require the taxpayer to defer such gain or loss if the debt has in effect been replaced with debt denominated in a different currency entered into with a related person, whether or not the replacement debt is in the taxpayer's functional currency.
A modification of a debt instrument may result in a deemed taxable exchange of the old debt instrument for a new debt instrument.
Congress "split the baby" heavily in favor of debt in that (1) the applicable obligation remains a debt instrument for all purposes of the Code, and (2) the portion of the yield that is deemed to be a dividend is treated as such only for purposes of the DRD.
The rating of the following debt instrument issued by Talanx Aktiengesellschaft has been affirmed, removed from under review and assigned a stable outlook:
Amounts received by the holder on retirement of any debt instrument are considered amounts received in exchange for the debt instrument (Sec.