qualified residence interest
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 163 — under this chapter (14 versions over time)
The term “qualified residence interest” means any interest which is paid or accrued during the taxable year on—
(i) acquisition indebtedness with respect to any qualified residence of the taxpayer, or
(ii) home equity indebtedness with respect to any qualified residence of the taxpayer.