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us/statute/26/108/i/3/A — Applicable debt instrument · Axiom

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(i)
(ii)

Axiom
US Federal
Statutes
Title 26
§ 108
(i)
(3)
(A)

Applicable debt instrument

Official source

The term “applicable debt instrument” means any debt instrument which was issued by—

(i) a C corporation, or

(i)#

a C corporation, or

(ii)#

any other person in connection with the conduct of a trade or business by such person.

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