Substantially all

Substantially all(i) In general. Whether substantially all of the assets of an entity consist of debt obligations (or interests therein) is based on all the facts and circumstances.
(i)In general.Whether substantially all of the assets of an entity consist of debt obligations (or interests therein) is based on all the facts and circumstances.

Source

26 CFR § 301.7701(i)-1


Scoping language

None
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