qualified veterans
Defined in 1 place of the United States Code.
For purposes of this part, the term “qualified veterans’ mortgage bond” means any bond—
Source
- 1994–201326 U.S.C. § 143Internal Revenue Code · Mortgage revenue bonds: qualified mortgage bond and qualified veterans mortgage bond · for purposes of this part
For purposes of this part, the term “qualified veterans’ mortgage bond” means any bond—
(1) which is issued as part of an issue 95 percent or more of the net proceeds of which are to be used to provide residences for veterans,
(2) the payment of the principal and interest on which is secured by the general obligation of a State,
(3) which is part of an issue which meets the requirements of subsections (c), (g), (i)(1), and (l), and
(4) which is part of an issue which does not meet the private business tests of paragraphs (1) and (2) of section 141(b).
Source
- 2013–present26 U.S.C. § 143Internal Revenue Code · Mortgage revenue bonds: qualified mortgage bond and qualified veterans mortgage bond · for purposes of this part