### Question
What is the definition of debt instrument?


### Answer
The definition of **debt instrument** is as follows in *26 U.S.C. § 483*:

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

#### Citation:
  - *26 U.S.C. § 483*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART III-ADJUSTMENTS**

