qualified mortgage bond
Defined in 2 places of the United States Code.
For purposes of this title, the term “qualified mortgage bond” means a bond which is issued as part of a qualified mortgage issue.
Source
- 1994–present26 U.S.C. § 143Internal Revenue Code · Mortgage revenue bonds: qualified mortgage bond and qualified veterans mortgage bond · for purposes of this title
The term “qualified mortgage bond” has the meaning given such term by section 143(a)(1).
Source
- 1994–present26 U.S.C. § 25Internal Revenue Code · Interest on certain home mortgages · for purposes of this section