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


### Answer
The definition of **debt instrument** is as follows in *26 U.S.C. § 988*:

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

#### Citation:
  - *26 U.S.C. § 988*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart J-Foreign Currency Transactions**

