real property construction or improvement financing agreement

(A)The term “real property construction or improvement financing agreement” means an agreement to make cash disbursements to finance— (i)the construction or improvement of real property, (ii)a contract to construct or improve real property, or (iii)the raising or harvesting of a farm crop or the raising of livestock or other animals.

Source

26 USC § 6323(c)(3)(A)


Scoping language

None: Default is title Scope
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