qualified acquisition indebtedness

(4) Qualified acquisition indebtedness For purposes of paragraph (3)(B), the term “qualified acquisition indebtedness” means, with respect to any real property described in paragraph (3)(A), indebtedness incurred or assumed to acquire, construct, reconstruct, or substantially improve such property.

Source

26 USC § 108(c)(4)


Scoping language

None identified. Default scope is assumed to be the entire title.
Is this correct? or