...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.* 1 There are some exceptions to the general rale that passive investment income is tax exempt. For example,...

...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...

...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...

...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...

...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...

...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.1 Issue The issue is whether qualified retirement plans should be able to jointly participate...

...produce income and with respect to which indebtedness was incurred to acquire or improve the property or would not have been incurred but for the acquisition or improvement of the property. However, a special rule applies under present law to real property acquired by a tax-exempt trust forming...

...acquisition indebtedness 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 (sec. 514(c)). With certain exceptions, indebtedness incurred by a qualified trust as a result of the...

...acquisition indebtedness 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 (sec. 514(c)). With certain exceptions, indebtedness incurred by a qualified trust as a result of the...

...provides that the income of an exempt trust or organization, or an IRA, from debt-financed property that is unrelated to its exempt function is subject to...applies under present law to real property acquired by an educational organization described in section 170 or a tax-exempt trust forming part of a tax-qualified...