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" A debt constitutes acquisition indebtedness with respect to property if the debt was incurred in acquiring or improving the property, or if the debt would not have been incurred "but for... "
Description of tax bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549 ... - Page 18
by United States. Congress. Joint Committee on Taxation - 1983 - 21 pages
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Unrelated Debt-financed Income of Tax-exempt Organizations: Hearing, Eighty ...

United States. Congress. House. Committee on Ways and Means - 1966 - 76 pages
...respect to any property whenever the indebtedness was incurred in acquiring or improving the property or would not have been incurred "but for" the acquisition or improvement of the property. If an indebtedness is incurred after the property was acquired or improved, it would have to meet a...
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Tax Reform Act of 1969: Report to Accompany H.R. 13270, Together with ...

United States. Congress. Senate. Committee on Finance - 1969 - 352 pages
...established for churches, and it is not required that the property be in the neighborhood of the church. 64 would not have been incurred "but for" the acquisition or improvement of the property. Thus, for example, where a church has a portfolio of investments with no debt, and subsequently incurs...
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The Tax Reform Act of 1969 : Pamphlets, Volume 3

United States. Congress. House - 1969 - 238 pages
...acquiring or improving the property, (2) incurred before the acquisition or improvement, provided the indebtedness would not have been incurred but for the acquisition or improvement, or (3) incurred after the acquisition or improvement, provided the indebtedness would not have been...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1970
...whenever the indebtedness was incurred in acquiring or improving the property, or the indebtedness [65] would not have been incurred "but for" the acquisition or improvement of the property. Thus, for example, where a church has a portfolio of investments with no debt, and subsequently incurs...
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Description of Provisions Listed for Further Hearings by the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1976 - 108 pages
...respect to property whenever the indebtedness was incurred in acquiring or improving the property, or the indebtedness would not have been incurred "but for" the acquisition or improvement of the property.2 Where property is acquired subject to a "mortgage or other similar lien," the debt secured...
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General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ...

United States. Congress. Joint Committee on Taxation - 1976 - 710 pages
...respect to property if the debt was incurred in acquiring or improving the property, or if the debt would not have been incurred "but for" the acquisition or improvement of the property.2 Where property "is acquired subject to a mortgage or other similar lien," the debt secured...
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Tax Reform Act of 1976: Proposed Supplemental Report of the Committee on ...

United States. Congress. Senate. Committee on Finance - 1976 - 178 pages
...with respect to property if the debt was incurred in acquiring or improving the property, or the debt would not have been incurred "but for" the acquisition or improvement of the property.2 Where property "is acquired subject to a mortgage or other similar lien," the debt secured...
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A Report of the Subcommittee on Select Revenue Measures of the Committee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1979 - 12 pages
...respect to property if the debt was incurred in acquiring or improving the property, or if the debt would not have been incurred "but for" the acquisition or improvement of the property.2 The provisions relating to unrelated debt-financed income generally applied to taxable years...
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Miscellaneous Tax Bills: Hearing Before the Subcommittee on ..., Volume 6

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1979
...respect to property if the debt was incurred in acquiring or improving the property, or if the debt would not have been incurred "but for" the acquisition or improvement of the property.2 The provisions relating to unrelated debt-financed income generally applied: to taxable...
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Hearings, Reports and Prints of the Joint Committee on Taxation

United States. Congress. Joint Committee on Taxation - 1979
...respect to property if the debt was incurred in acquiring or improving the property, or if the debt wouM not have been incurred "but for" the acquisition or improvement of the property.2 The provisions relating to unrelated debt-financed income generally applied to taxable years...
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