date of original issue
(2) Issue date (A) Publicly offered debt instruments In the case of any debt instrument which is publicly offered, the term “date of original issue” means the date on which the issue was first issued to the public. (B) Issues not publicly offered and not issued for property In the case of any debt instrument to which section 1273(b)(2) applies, the term “date of original issue” means the date on which the debt instrument was sold by the issuer. (C) Other debt instruments In the case of any debt instrument not described in subparagraph (A) or (B), the term “date of original issue” means the date on which the debt instrument was issued in a sale or exchange.