Stated Redemption Price at Maturity Law and Legal Definition

A debt instrument's stated redemption price at maturity is “the sum of all payments provided by the debt instrument other than qualified stated interest payments. If the payment schedule of a debt instrument is determined under § 1.1272-1(c) (relating to certain debt instruments subject to contingencies), that payment schedule is used to determine the instrument's stated redemption price at maturity.” (26 CFR 1.1273-1)