qualified acquisition indebtedness
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 108 — in this section
For purposes of paragraph (3)(B), the term “qualified acquisition indebtedness” means, with respect to any real property described in paragraph (3)(A), indebtedness incurred or assumed to acquire, construct, reconstruct, or substantially improve such property.