nonissued bond amount
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “nonissued bond amount” means, with respect to any qualified mortgage credit certificate program, the amount of qualified mortgage bonds which the issuing authority is otherwise authorized to issue and elects not to issue under subsection (c)(2)(A)(ii).
Source
- 1994–present26 U.S.C. § 25Internal Revenue Code · Interest on certain home mortgages · for purposes of this section