construction period carrying charges
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 312 — in this section (10 versions over time)
For purposes of this paragraph, the term “construction period carrying charges” means all—
(i) interest paid or accrued on indebtedness incurred or continued to acquire, construct, or carry property,
(ii) property taxes, and
(iii) similar carrying charges,