debt instrument

(3) Applicable debt instrument For purposes of this subsection— (A) Applicable debt instrument The term “applicable debt instrument” means any debt instrument which was issued by— (i) a C corporation, or (ii) any other person in connection with the conduct of a trade or business by such person. (B) Debt instrument The term “debt instrument” means a bond, debenture, note, certificate, or any other instrument or contractual arrangement constituting indebtedness (within the meaning of section 1275(a)(1) ).


26 USC § 108(i)(3)

Scoping language

For purposes of this subsection
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