Qualified debt instrument means a debt instrument that a certified capital company issues at par value or at a premium; that has an original maturity date of at least 5 years from the date on which it was issued; that has a repayment schedule that is no faster than a level principal amortization and, until the certified capital company may make distributions other than qualified dis- tributions, the interest, distribution or payment features of which are not related to the certified capital company’s profitability or the performance of its investment portfolio.
Qualified debt instrument means a debt instrument issued by a certified capital company, at par value or a premium, that:
Examples of Qualified debt instrument in a sentence
For purposes of section 1274(e)(3), related party means a person related to the transferor within the meaning of section 267(b) or 707(b)(1).(ii) Qualified debt instrument.
More Definitions of Qualified debt instrument
Qualified debt instrument means a debt instrument issued by a Wyoming small business investment company which:
Qualified debt instrument means a debt
Qualified debt instrument means a debt instrument issued by a Minnesota business investment company which meets all of the following criteria:
Qualified debt instrument means a debt instrument that meets all of the following criteria:
Qualified debt instrument means a debt instrument issued by
Qualified debt instrument means a debt instrument issued by a CAPCO to a Certified Investor, at par value or a premium, that: