### Question
What does debt instrument mean?


### Answer
**Debt instrument** has the following meaning in *26 U.S.C. § 163*:

> given such term by section 1275(a)(1).

#### Citation:
  - *26 U.S.C. § 163*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

