§ 143(m)(4)(D)

the testing date

UNDECIDED

0 of 2 settled

  1. 1

    § 143(m)(4)(D)

    ALL OF
    “the earliest date on which all of the following requirements are met:” Opening words
    “The indebtedness is federally-subsidized indebtedness.” needs Step 2 federally-subsidized indebtedness UNDECIDED
    “The taxpayer is liable in whole or part for payment of the indebtedness.”
  2. 2

    § 143(m)(3)(A)

    federally-subsidized indebtedness

    ANY OF

    The term “federally-subsidized indebtedness” means any indebtedness if—

    “The term “federally-subsidized indebtedness” means any indebtedness if—” Opening words
    “financing for the indebtedness was provided in whole or part from the proceeds of any tax-exempt qualified mortgage bond, or” § 143(m)(3)(A)(i)
    “any credit was allowed under section 25 (relating to interest on certain home mortgages) to the taxpayer for interest paid or incurred on such indebtedness.” § 143(m)(3)(A)(ii)