stated redemption price at maturity

(2) Stated redemption price at maturity 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).


26 USC § 1273(a)(2)

Scoping language

For purposes of this subpart
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