For purposes of this subsection, the term “disqualified debt instrument” means any indebtedness of a corporation which is payable in equity of the issuer or a related party or equity held by the issuer (or any related party) in any other person.

← In general Special rules for amounts payable in equity →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/163; no dedicated encoding exists for this exact provision yet.

View on GitHub

loading…

Axiom
US Federal
Statutes
Title 26
§ 163
(l)
(2)

Disqualified debt instrument

Official source

← In general Special rules for amounts payable in equity →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/163; no dedicated encoding exists for this exact provision yet.

View on GitHub