Examlex
The Code defines what constitutes a trade or business.
Original Maturity
The initial term agreed upon at the issuance of a loan or bond, prior to any refinancing or alteration.
Annual Coupon Rate
The annual interest rate paid by a bond issuer to its holder, expressed as a percentage of the bond's face value.
Market Price
The immediate cost at which one can buy or sell a service or asset in the marketplace.
Semiannually
Occurring twice a year, commonly used in the context of interest payment schedules or bond coupon payments.
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