ratio of debt to equity

(2) Ratio of debt to equity The term “ratio of debt to equity” means the ratio which the total indebtedness of the issuing corporation bears to the sum of its money and all its other assets (in an amount equal to their adjusted basis for determining gain) less such total indebtedness.

Source

26 USC § 279(c)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part IX) of this section.

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