Straight debt safe harbor. Section 1.1361–1(l)(5)(iv) and (v) apply to an ob- ligation of a corporation for which a QSub election is made if that obliga- tion would satisfy the definition of straight debt in § 1.1361–1(l)(5) if issued by the S corporation.
Appears in 9 contracts
Samples: Supplemental Contract, Publishing Agreement, Supplemental Contract
