acquisition cost
Defined in 2 places across 2 titles of the United States Code.
In the case of a qualified rehabilitation loan, for purposes of subsection (e), the term “acquisition cost” includes the cost of the rehabilitation.
Source
- 1994–present26 U.S.C. § 143Internal Revenue Code · Mortgage revenue bonds: qualified mortgage bond and qualified veterans mortgage bond · for purposes of this section
The term “acquisition cost” means the amount prudently required to be expended by a public housing agency in acquiring property for a low-income housing project.
Source
- 1994–present42 U.S.C. § 1437AThe Public Health and Welfare · Rental payments · under this chapter
The term “acquisition cost” means the cost of acquiring the residence as a completed residential unit.
Source
- 1994–present26 U.S.C. § 143Internal Revenue Code · Mortgage revenue bonds: qualified mortgage bond and qualified veterans mortgage bond · for purposes of this section