real property construction or improvement financing agreement
Defined in 1 place of the United States Code.
The term “real property construction or improvement financing agreement” means an agreement to make cash disbursements to finance—
(i) the construction or improvement of real property,
(ii) a contract to construct or improve real property, or
(iii) the raising or harvesting of a farm crop or the raising of livestock or other animals.
Source
- 2013–present26 U.S.C. § 6323Internal Revenue Code · Validity and priority against certain persons · in this section
The term "real property construction or improvement financing agreement" means an agreement to make cash disbursements to finance—
(i) the construction or improvement of real property,
(ii) a contract to construct or improve real property, or
(iii) the raising or harvesting of a farm crop or the raising of livestock or other animals.
For purposes of clause (iii), the furnishing of goods and services shall be treated as the disbursement of cash.
Source
- 1994–201826 U.S.C. § 6323Internal Revenue Code · Validity and priority against certain persons · in this section