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


### Answer
The definition of **debt instrument** is as follows in *26 U.S.C. § 163*:

> any instrument which is a debt instrument as defined in section 1275(a)

#### 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**

