qualified principal residence indebtedness
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 108 — for purposes of this section (3 versions over time)
For purposes of this section, the term "qualified principal residence indebtedness" means acquisition indebtedness (within the meaning of section 163(h)(3)(B), applied by substituting "$750,000 ($375,000" for "$1,000,000 ($500,000" in clause (ii) thereof and determined without regard to the substitution described in section 163(h)(3)(F)(i)(II)) with respect to the principal residence of the taxpayer.