§1055. Redeemable ground rents — Inbound Citations

Citations to 26 U.S.C. § 1055 as a whole

• 26 U.S.C. § 7701(a)(19)(C)(v)

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  (v) loans (including redeemable ground rents, as defined in section 1055) secured by an interest in real property which is (or, from the proceeds of the loan, will become) residential real property or real property used primarily for church purposes, loans made for the improvement of residential real property or real property used primarily for church purposes, provided that for purposes of this clause, residential real property shall include single or multifamily dwellings, facilities in residential developments dedicated to public use or property used on a nonprofit basis for residents, and mobile homes not used on a transient basis,