Assertion: real property | /r/ObjectUse | used in trade
Facets:
Source sentences:
text: debt assumed or incurred to obtain, build, rebuild, or significantly improve real property that is used in a trade or business and secures the debt, OR debt from refinance of qualified acquisition indebtedness, where the amount of debt doesn’t exceed the amount of debt being refinanced.
text: Furthermore, real property held for investment can be exchanged for real property used in a trade or business or real property held for use in a trade or business can be exchanged for real property held for investment.
text: that is assumed or incurred in connection with real property used in a business or trade.