qualified financing issue
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 265 — in this section
For purposes of this subparagraph, the term “qualified financing issue” means any composite, pooled, or other conduit financing issue the proceeds of which are used directly or indirectly to make or finance loans to 1 or more ultimate borrowers each of whom is a qualified borrower.