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nonissued bond amount

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 25 — for purposes of this section

For purposes of subparagraph (A), the term “nonissued bond amount” means, with respect to any qualified mortgage credit certificate program, the amount of qualified mortgage bonds which the issuing authority is otherwise authorized to issue and elects not to issue under subsection (c)(2)(A)(ii).