certificate of indebtedness bond
61debentures — n. bonds not secured by any specific property based on the full faith and credit of the issuer de·ben·ture || dɪ bentʃə n. interest bearing bond indicating indebtedness; certificate indicating a tax refund (issued at a clearinghouse) …
62amortizable premium — The premium paid for a bond debenture, note, certificate, or other evidence of indebtedness which bears interest and is issued by a corporation, government, or political subdivision, including both registered and unregistered bonds. IRC § 171(d) …
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