seller-provided financing
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “seller-provided financing” means any indebtedness incurred in acquiring any residence if the person to whom such indebtedness is owed is the person from whom such residence was acquired.
Source
- 1994–present26 U.S.C. § 6109Internal Revenue Code · Identifying numbers · for purposes of this title