qualified housing interest
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 56 — for purposes of this part (12 versions over time)
The term “qualified housing interest” means interest which is qualified residence interest (as defined in section 163(h)(3)) and is paid or accrued during the taxable year on indebtedness which is incurred in acquiring, constructing, or substantially improving any property which—
(A) is the principal residence (within the meaning of section 121) of the taxpayer at the time such interest accrues, or
(B) is a qualified dwelling which is a qualified residence (within the meaning of section 163(h)(5)).
26 U.S.C. § 56 — for purposes of this part (2 versions over time)
The term “qualified housing interest” includes interest which is qualified residence interest (as defined in section 163(h)(3)) and is paid or accrued on indebtedness which—
(A) was incurred by the taxpayer before July 1, 1982, and
(B) is secured by property which, at the time such indebtedness was incurred, was—
(i) the principal residence (within the meaning of section 121) of the taxpayer, or
(ii) a qualified dwelling used by the taxpayer (or any member of his family (within the meaning of section 267(c)(4))).