{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s108/i/3/B","label":"debt instrument","definition":"The term “debt instrument” means a bond, debenture, note, certificate, or any other instrument or contractual arrangement constituting indebtedness (within the meaning of section 1275(a)(1)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}