qualified person

(iv)For purposes of this paragraph, the term “qualified person” means any person which is actively and regularly engaged in the business of lending money and which is not— (I)a related person with respect to the taxpayer, (II)a person from which the taxpayer acquired the property (or a related person to such person), or (III)a person who receives a fee with respect to the taxpayer’s investment in the property (or a related person to such person).

Source

26 USC § 49(a)(1)(D)(iv)


Scoping language

For purposes of this paragraph
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