certified indebtedness amount

(2) Certified indebtedness amount The term “certified indebtedness amount” means the amount of indebtedness which is— (A) incurred by the taxpayer— (i) to acquire the principal residence of the taxpayer, (ii) as a qualified home improvement loan (as defined in section 143(k)(4) ) with respect to such residence, or (iii) as a qualified rehabilitation loan (as defined in section 143(k)(5) ) with respect to such residence, and (B) specified in the mortgage credit certificate.


26 USC § 25(b)(2)

Scoping language

For purposes of this section
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