...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)). Present law provides an exception to the rule requiring taxation of debt-financed property....

...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». Present law provides an exception to the rule requiring taxation of debt-financed property....

...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...

...basis, and will exist whenever the indebtedness was incurred in acquiring or improving the property, or would not have been incurred "but for" the acquisition or improvement of such property. If indebtedness is incurred following the acquisition or improvement of the property,...

...unpaid indebtedness incurred by an organization to acquire or improve the property and indebtedness that would not have been incurred but for the acquisition or improvement of the property. Acquisition indebtedness does not include: (1) certain indebtedness incurred in the performance or...

...unpaid indebtedness incurred by an organization to acquire or improve the property and indebtedness that would not have been incurred but for the acquisition or improvement of the property.278 Acquisition indebtedness does not include, however, (1) certain indebtedness incurred...

...or improvement of the property, and • After the acquisition or improvement of the property if the indebtedness would not have been incurred but for the acquisition or improvement, and the incurring of the indebtedness was reasonably foreseeable at the time of the acquisition or...

...debt-financed property; (b) before the acquisition or improvement of debt-financed property, if the indebtedness would not have been incurred but for the acquisition or improvement; or (c) after the acquisition or improvement of the debt-financed property, if the indebtedness would...

...property; (2) the indebtedness incurred before any acquisition or improvement of the property if the indebtedness would not have been incurred but for the acquisition or improvement; and (3) the indebtedness incurred after the acquisition or improvement of the property if the indebtedness...