### Question
What does debt instrument mean?


### Answer
**Debt instrument** has the following meaning in *26 U.S.C. § 1275*:

> a bond, debenture, note, or certificate or other evidence of indebtedness

#### Citation:
  - *26 U.S.C. § 1275*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART V-SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS > Subpart A-Original Issue Discount**

