For purposes of this subtitle, any annual or periodic rental under a redeemable ground rent (excluding amounts in redemption thereof) shall be treated as interest on an indebtedness secured by a mortgage.

← Installment purchases where interest charge is not separately stated Limitation on investment interest →

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Axiom
US Federal
Statutes
Title 26
§ 163
(c)

Redeemable ground rents

Official source

← Installment purchases where interest charge is not separately stated Limitation on investment interest →

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statutes/26/163.yaml

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